واقع تطبيق الضرائب المؤجلة في الجزائر في ظل متطلبات النظام المحاسبي المالي -دراسة حالة مؤسسة Agrodive-

Abstract

Deferred taxes are among the topics that still raise a lot of controversy among professionals and academics between what was stated in the international standard IAS12 income taxes and the financial accounting system SCF. The study aims to clarify how the accounting and fiscal treatment of deferred taxes in Algerian economic institutions and the impact of this on their tax burden, through a case study of the AGRODIV Foundation, which is a public economic institution, so that the importance of using the deferred tax technique in calculating the tax burden was reached, as it directly affects it by increase or decrease in the results account table.