Deferred taxes in Russian and foreign practice: Problems and possible remedies

Modern accounting theory and practice and analysis of deferred taxes should be more focused on value depreciation procedure, evaluation of tax behavior, and calculation of economic coefficients. In this regard, deferred taxation theory development turns out to be a relevant issue by outlining unreso...

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Bibliographic Details
Main Author: Andrei Andreevich Aksent’ev
Format: Article
Language:Russian
Published: Perm State University 2022-07-01
Series:Вестник Пермского университета: Серия Экономика
Online Access:http://economics.psu.ru/index.php/econ/article/view/414