الضرائب المؤجلة بين فلسفة التفكير وصعوبات التطبيق: دراسة حالة شركة كهرباء البرواقية

Abstract EN

In this study, we have tried to highlight the importance of the major and radical change that deferred taxes have made in the way of thinking and calculating of the tax charge, by reorienting the calculation from income statements approach to the balance sheet approach to measure the impact of deferred taxes on corporate wealth.

In the practical study, we concluded that deferred taxes contribute to creating a financial equilibrium through their direct effect on equity.

And it is an important indicator in the management of the profits, which ensures the protection of the activities of the entities, however, the institutions face difficulties in establishing and monitoring them due to the lack of sufficient financial information to manage them