Deferred tax for tax planning in the Czech agricultural companies

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...

Täydet tiedot

Bibliografiset tiedot
Päätekijät: Hana Bohušová, Patrik Svoboda, Lucie Semerádová
Aineistotyyppi: Artikkeli
Kieli:English
Julkaistu: Czech Academy of Agricultural Sciences 2019-08-01
Sarja:Agricultural Economics (AGRICECON)
Aiheet:
agricultural holding
carrying amount
deferred tax
materiality
tax base
Linkit:https://agricecon.agriculturejournals.cz/artkey/age-201908-0001_deferred-tax-for-tax-planning-in-the-czech-agricultural-companies.php

Internet

https://agricecon.agriculturejournals.cz/artkey/age-201908-0001_deferred-tax-for-tax-planning-in-the-czech-agricultural-companies.php

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