A Financial Reading in the Deferred Tax Equation
| المصدر: | مجلة المنتدى للدراسات والأبحاث الإقتصادية |
|---|---|
| الناشر: | جامعة زيان عاشور بالجلفة - كلية العلوم الإقتصادية والتجارية وعلوم التسيير - قسم العلوم الإقتصادية |
| المؤلف الرئيسي: | Khellafi, Abdelkader (Author) |
| مؤلفين آخرين: | Abdelkader, Hamdi (Co-Author) |
| المجلد/العدد: | مج7, ع2 |
| محكمة: | نعم |
| الدولة: |
الجزائر |
| التاريخ الميلادي: |
2023
|
| الشهر: | ديسمبر |
| الصفحات: | 542 - 560 |
| ISSN: |
2588-1817 |
| رقم MD: | 1463228 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Income Tax | Deferred Tax Charges | Deferred Tax Products | Tax Laws | Net Accounting Profit
|
| رابط المحتوى: |
| المستخلص: |
This manuscript translates the requirements for converting the tax on profits calculated according to the tax requirements into the tax that is supposed to be calculated on the accounting profit, by modeling a conceptual equation in order to refer to it when measuring temporary differences. The first goal of this translation was to show that the deferred tax does not affect the accounting profit except in abnormal cases when tax rates change, while the second goal of the translation is to arbitrate the scientific contributions of previous studies to the model equation for deferred tax, to find out the new financial data that these studies gave. In the end, this financial readout concluded that the scientific contributions that were modeled had contained superficial data and did not provide any additional financial information, because they had based their data outside of the model. |
|---|---|
| ISSN: |
2588-1817 |
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