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...
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| Format: | Artikel |
| Sprache: | English |
| Veröffentlicht: |
Czech Academy of Agricultural Sciences
2019-08-01
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| Schriftenreihe: | Agricultural Economics (AGRICECON) |
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| Online Zugang: | https://agricecon.agriculturejournals.cz/artkey/age-201908-0001_deferred-tax-for-tax-planning-in-the-czech-agricultural-companies.php |