تقييم واقع التزام المؤسسات الصغيرة و المتوسطة بمحاسبة الضرائب المؤجلة : دراسة حالات لسنة 2020

الملخص EN

This study aims to evaluate the problem of applying deferred tax accounting in SME, according to the financial accounting system, as well as relationship between accounting and tax rules after twelve (12) years of application the SCF, to achieve these goals, a case study of a sample of SME to determine the extent of their commitment to accounting for deferred taxes for the year 2020.

the study found a clarification on the extent to which the Algerian institutions are committed to accounting for deferred taxes, since SME don’t apply this accounting treatment due to the presence of many problems, especially : the continuous change of tax rules, multiple tax accounting differences, which calls for adapting some tax rules to achieve a kind of tax accounting compatibility.