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دور الضرائب المؤجلة في تقليص الفجوة بين المحاسبة والجباية

Rachid   Arioua

Abstract:This research deals with one of the important topics in the field of accounting and taxation, which is the study of  deferred taxes by highlighting concepts related to accounting and linking them to taxation.

The study relied on the linkage between the tax system and the accounting system, by looking at the mechanisms of convergence through the difference in preparing accounting financial statements and fiscal statements resulting from the difference between the conceptual framework of accounting system and the fiscal balance sheet  prepared specifically for the tax authority.

The study reached several results, the most important of which is that deferred taxes reduced the size of the gap between accounting and taxation, in addition to the role they play in accounting disclosures related to future expenditures and future revenues, including taxes to be deducted in the future (DTA) and taxes payable in the future (DTL).

Key words: Accounting Result - Fiscal Result - Additions and Reductions, Deferred Tax Assets - Deferred Tax Liabilities.

Jel Classification Codes:E62,M4.