Hi,
as others have stated, at least for an inductors and capacitors, with my understanding it is that these elements oppose instant changes in currents and voltages, hence they result in voltage and currents taking more time to change, as compared to resistances, whose I V response is instantaneous. This property due to the physics of such elements, results in the phase shifts.
[tex]V_{L} = L \cdot \frac{di}{dt}[/tex]
If [tex]I(t) = I_{m} \sin ( \omega t)[/tex]
Then [tex]\frac{di}{dt} = I_{m} \omega \cos(\omega t)[/tex]
[tex]V_{L} = L \omega I_{m} \cos(\omega t)[/tex]
It is a definition, or can be proven at least that:
[tex]V_{L} = L \omega I_{m} \cos(\omega t) = \Re( L \omega I_{m} \cdot e^{j (\omega t)} )[/tex]
Comparing with current, we have to express the sine as a cosine:
[tex]i(t) = \Re( I_{m} \cdot e^{j (\omega t - \frac{\pi}{2} )} )[/tex]
We can see a difference in the angle between the curves.
[tex]j = e^{j (\frac{\pi}{2}) } \\ -j = e^{j -(\frac{\pi}{2}) } \\ -1 = e^{j(\pi)}[/tex]
In polar form, when multiplied into another exponential, means a rotation (anticlockwise) of 90 degrees. -J means a clockwise rotation of 90, and -1 you can see. Thus when you take the derivative, say of:
[tex]\frac{d}{dt} e^{j (\omega t )} = {j \omega} e^{j (\omega t )} = {\omega} e^{j (\omega t + \frac{\pi}{2}) }[/tex]
Hence when in phasor domain, we have:
[tex]\underline{V} = j \omega L \underline{I}[/tex]
This captures the inductive reactance, and the phase shifts in the phasor domain, as a phasor is an exponential that keeps the peak value and phase of a signal, with the time domain exponential factored out. Of course, this is only possible for sinusoidal currents and voltages, as you probably know. I have read the term imaginary signal once or twice I think, but the most important aspect is that complex numbers are used to represents the amplitude and phase of a signal, which can be clearly seen in the mathematics with little to moderate pains...below, is an addition of sin(x) + cos(x)
[tex]
\Re \left( e^{jx} \right) = \cos(x) \\ \Re \left( e^{j(x - \frac{\pi}{2} )} \right) = \sin(x) \\<br />
<br />
Hence:<br />
<br />
\Re \left( e^{jx} + e^{j(x - \frac{\pi}{2} )} \right)[/tex]
[tex]\Re \left( e^{jx} \cdot ( e^{j0} + e^{j -\frac{\pi}{2} } \right)[/tex]
Above we factored out the angular frequency, its always kind of hidden that way, the term inside the brackets are your phasors, and phasor addition has to be done by converting to polar form, which is easy and obvious given they are exponentials.[tex]\Re \left( e^{jx} \cdot ( e^{j0} + e^{j -\frac{\pi}{2} }) \right) \\e^{j0} +e^{j -\frac{\pi}{2}} =\underline{ 1 - 1j }_{\text{ rectangular or cartesian form}} = \sqrt{2} \cdot e^{j - \frac{\pi}{4}}[/tex]
[tex]\Re \left(e^{jx} \cdot \sqrt{2} \cdot e^{j - \frac{\pi}{4}} \right) = \Re \left( \sqrt{2} \cdot e^{j(x - \frac{\pi}{4} )}\right) \\\Re \left( \sqrt{2} \cdot e^{j(x - \frac{\pi}{4} )}\right) = \sqrt{2} \cos(x - \frac{\pi}{4})[/tex]
[tex]\sqrt{2} \cos ( x - \frac{\pi}{4}) = \sqrt{2} \sin( x + \frac{\pi}{4} )[/tex]
Now, of course we have used the cosine definition for phasors, but other texts also use the sine one. In one book I have by an Indian author, he avoids the use of imaginary numbers in the introduction to phasors, by referring to the imaginary part as the y component and summing up the components of the vector in the x and y directions, which was also quite nice to see, but later he adopts the normal approach.