الفروقات المؤقتة كآلية لتحديد الضريبة المؤجلة وانعكاساتها على النتيجة المحاسبية والجبائية

Abstract

This study aimed to examine the mechanism of temporary differences and their contribution to the determination of deferred tax, as well as to investigate the impact of applying this accounting mechanism on net accounting income and the reliability of the financial statements of the High Plateaus Cereals Corporation – Sétif. It also sought to demonstrate the complete independence of accounting income from taxable income. To achieve these objectives, the study adopted a descriptive-analytical approach for the theoretical framework and a case study approach for the empirical investigation, supported by interviews as a complementary data collection method. The findings revealed that temporary differences have a significant impact on the determination of net accounting income and constitute the underlying source of deferred tax. The field study also showed that the temporary differences recorded by the institution were relatively limited, reflecting its tendency to prioritize the application of tax regulations when recording accounting transactions in order to avoid the complexities associated with the reconciliation process. Based on these findings, the study recommends that the institution continue adopting the deferred tax mechanism and further develop its practices in order to ensure a true and fair view of its financial position, in full compliance with the requirements of the Financial Accounting System.