الخلاصة:
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
