Deferred tax for tax planning in the Czech agricultural companies

The paper is aimed at the materiality of deferred tax in agricultural holdings and the development of a proposal for simplification of deferred tax reporting in agriculture. The analysis of materiality and the structure of deferred tax in agricultural holdings which are obliged to report deferred ta...

詳細記述

書誌詳細
主要な著者: Hana Bohušová, Patrik Svoboda, Lucie Semerádová
フォーマット: 論文
言語:English
出版事項: Czech Academy of Agricultural Sciences 2019-08-01
シリーズ:Agricultural Economics (AGRICECON)
主題:
オンライン・アクセス:https://agricecon.agriculturejournals.cz/artkey/age-201908-0001_deferred-tax-for-tax-planning-in-the-czech-agricultural-companies.php