تقنيات الضرائب المؤجلة في الجزائر دراسة حالة مؤسسة اقتصادية في الجزائر دراﺳﺔ ﻣيداﻧﯿﺔ لمؤسسة إنتاج وصنع قوالب الاسمنت بكل انواعه توقرت بمكتب محافظ حسابات عباس سلامي

Résumé: Deferred taxes represent a significant financial resource that greatly contributes to supporting economic development. They have been a central focus of financial studies for an extended period due to their role as one of the main sources of public revenue. Taxes play a substantial role in achieving fiscal policy objectives, which aim to reduce the tax burden and create integration between accounting and taxation. However, accounting standards alone are not sufficient to fully clarify the tax burden, making it necessary to provide accurate information about tax costs. Deferred taxes are a crucial element in accounting, where they are treated as part of the financial period's expenses according to accounting principles. The importance of deferred taxes increases with the emergence of accounting differences, which may be permanent or temporary, leading to deferred tax adjustments that can impact future payable taxes. Their effect extends beyond financial results to also include the balance sheet, in the form of deferred liabilities or assets. The Algerian financial accounting system highlights the need to address deferred taxes to ensure compatibility between accounting and taxation. This study aims to examine deferred taxes within economic institutions in Algeria, clarifying the methods of accounting and fiscal treatment of these taxes, which helps accountants perform their duties efficiently and supports bridging gaps between the accounting and tax systems

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