تأثير الضرائب المؤجلة على النتيجة المحاسبية و الجبائية للدورة

Abstract EN

This study aims to determine the relationship between deferred taxes and the result of the accounting and tax cycle, and this was done by defining the most basic concepts of deferred taxes with the introduction of applied studies that explain how they are taxed on income and their impact on profit And we concluded that there is an effect of deferred tax on the accounting result only, and this is due to the fact that the imposition of deferred tax is an accounting and non-fiscal technique, it comes under the budget and income statement of cycle