محاسبة العمليات الجبائية في ظل البيئة المحاسبية الجزائرية

Abstract

This study aimed to identify the most important fiscal operations in the Algerian accounting environment, and since we are talking about fiscal operations, we must address their accounting treatment before the fiscal treatment, as accounting transactions are based on many international and national references, we have adopted in this study to shed light on The international accounting reference represented by the international accounting and financial reporting standards IAS/IFRS and then to the national accounting reference represented by the SCF financial accounting system, passing through to the Algerian tax system and the various reforms that the latter passed through to the most important taxes and fees in this system. With regard to the practical aspect of this study, we have formulated two standard models to know the impact of deferred taxes on economic institutions. The parameter related to deferred tax assets has been statistically significant and this is evidence of the existence of a statistically significant relationship between the return on assets and the deferred tax assets, that is, the deferred tax assets can contribute to the interpretation of part of the return on assets for Algerian enterprises, and this study also provides evidence that Companies use deferred tax returns to manage earnings and meet the expectations of financial analysts. It also provides evidence that Algerian companies lack full disclosure of deferred tax assets and liabilities in the financial statements, giving them an opportunity to manage profits