الضرائب المؤجلة بين قواعد النظام المحاسبي المالي والنظام الجبائي في الجزائر: دراسة حالة مؤسسة Enpc سطيف

الملخص EN

Deferred taxation is one of the new concepts that the SCF financial accounting system has brought about, in line with what was mentioned in the international accounting standards and precisely the international standard IAS12 income taxes, deferred taxes arise from temporary differences between the origin of the tax and its entitlement (settlement).

The study aims to highlight the difference between the financial accounting system and the tax system with regard to deferred taxes, as it is recognized in accounting and has no effect on the Algerian tax system, supported by an empirical study.