شوقي, طارقخلادي, عبد الغني2024-01-282024-01-282024-01-23شوقي، طارق. خلادي، عبد الغني . واقع تطبيق الضرائب المؤجلة في الجزائر في ظل متطلبات النظام المحاسبي المالي -دراسة حالة مؤسسة Agrodive-. مجلة العلوم الإدارية والمالية. مج 07. العدد02. 2024/01/23 . جامعة الوادي [اكتب تاريخ الاطلاع] متاح على الرابط [انسخ رابط التحميل]2602-6139http://dspace.univ-eloued.dz/handle/123456789/32209مقالDeferred 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.Arالضرائب المؤجلة ; المعيار الدولي IAS12ضرائب الدخل ; النظام المحاسبي المالي ; العبئ الضريبيDeferred taxes; IAS12; Income taxes; Financial accounting system; Tax burdeArticle