أثر الضرائب المؤجلة في ربحية المصارف : دراسة تطبيقية على المصارف التقليدية المدرجة في سوق دمشق للأوراق المالية

الملخص EN

This study aims to demonstrate the impact of deferred taxes on the profitability of the traditional Syrian private banks listed on the Damascus Stock Exchange, by determining the effect of deferred taxes on both the rate of return on assets and the rate of return on property rights.

To achieve this goal, the researcher conducted a procedure.

An applied study on the eleven traditional private banks listed on the Damascus Stock Exchange from 2012 until 2019.

The financial statements of the banks listed on the Excel program were unpacked and entered, and many appropriate equations were made for the study indicators, and then these indicators were converted into a program Statistical analysis (SPSS) and AMOS ver23 program.

The study reached a set of results, the most important of which is that there is a positive effect of the deferred taxes on both the rate of return on assets and the rate of return on equity, and therefore there is a positive effect of the deferred taxes on the profitability of private banks.

Listed on the Damascus Stock Exchange.