دور التحفظ المحاسبي في التقليل من التهرب الضريبي من خلال الضرائب المؤجلة : (دراسة ميدانية)‎

Abstract EN

This study purpose to analyse conservatism accounting influence towards tax avoidance through deferred tax, the study was conducted to Algerian business Environment, on a sample of 70 observations via a questionnaire directed to accounting professionals, university professors, and tax officials during the year 2019, and we have used descriptive and analytical approach.

The acquired data analysed by path analysis through the statistical analysis program SPSS.

This study concludes that conservatism accounting practice significantly: influence deferred tax practice but did not influence tax avoidance.

Conservatism accounting practice is also having no influence towards tax avoidance committed by deferred tax.

This deferred tax is only significantly influential to commit tax avoidance.

This study can contribute in taxation field as input in tax planning formulation in Algerian business Environment