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

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...

Full description

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

Similar Items

The relationship between deferred taxes and current income tax accruals
by: Andrei Andreevich Aksent’ev
Published: (2023-12-01)

Tax loss carryforwards: valuation of deferred tax assets
by: A. A. Aksent’ev
Published: (2023-03-01)

Deferred Tax Accounting Concepts and Their Bond to the Accounting Ideologies
by: A. A. Aksent’ev
Published: (2021-10-01)

Economic substance and legal form: Modern approaches to contradictions’ analysis
by: A. A . Aksent’ev
Published: (2022-10-01)

Deferred Tax Assets and Deferred Tax Expense Against Tax Planning Profit Management
by: Warsono
Published: (2017-09-01)

Recognition of Deferred Tax Assets Practices and Conservatism
by: Anna Azriati Che Azmi, et al.
Published: (2009-12-01)

Recognition of Deferred Tax Assets Practices and Conservatism
by: Anna Azriati Che Azmi, et al.
Published: (2009-12-01)

Usefulness of the deferred tax method
by: salam toloui
Published: (2004-02-01)

Misuse of Deferred Taxes in Portugal
by: Alexandre Moniz, et al.
Published: (2022-09-01)

Deferred tax for tax planning in the Czech agricultural companies
by: Hana Bohušová, et al.
Published: (2019-08-01)

Optimizing Tax Planning and Deferred Taxes in Implementing Earnings Management
by: Shandy Cahya Febriana
Published: (2023-12-01)

Deferred Tax On Real Profit Management With Tax Planning As Moderating
by: Marlina Permatasari, et al.
Published: (2022-05-01)

The amortization of fixed assets in terms of deferred taxes
by: Mihaela TULVINSCHI
Published: (2012-07-01)

The Impact of Deferred Tax Assets, Discretionary Accrual, Leverage, Company Size and Tax Planning Onearnings Management Practices
by: Jacobus Widiatmoko, et al.
Published: (2016-03-01)

Deferred income tax audit: A case study
by: Vržina Stefan
Published: (2018-01-01)

The impact of deferred tax on company valuations in the case of mergers
by: Viola Sebestikova, et al.
Published: (2017-09-01)

Deferred Tax Positions and Incentives for Corporate Behavior around Corporate Tax Changes
by: Poterba, James M., et al.
Published: (2011)

Earnings Persistence: The Effect of Book Tax Differences, Tax Retention Rate, and Deferred Tax Expense
by: Muhammad Fuad, et al.
Published: (2023-07-01)

Analyses of unintended consequences of IAS 12 on deferred income taxes
by: Jude Edeigba, et al.
Published: (2023-12-01)

Deferred tax analysis and impact on firm's economic efficiency ratios
by: Hana Bohušová, et al.
Published: (2005-01-01)

Value relevance of deferred tax assets in the Brazilian banking industry
by: Leandro Dias Guia, et al.
Published: (2019-04-01)

ANTICIPATED AND DEFERRED CORPORATE INCOME TAX IN COMPANIES’ FINANCIAL STATEMENTS
by: M. A. Van Hoepen
Published: (1981-10-01)

Relationship Between Deferred Tax Category and Stock Prices in Pharmacy
by: Petr Habanec
Published: (2018-01-01)

Tax-Deferred Retirement Savings of Farm Households: An Empirical Investigation
by: Ashok K. Mishra, et al.
Published: (2011-04-01)

DETECTION EARNINGS MANAGEMENT by DEFERRED TAX EXPENSE and FIRM CHARACTERISTIC
by: Kisno Kisno, et al.
Published: (2016-05-01)

The Influence of Tax Planning, Deferred Tax Expenses, Managerial Proficiency, and Managerial Ownership on Earnings Management
by: ariyani ariyani, et al.
Published: (2023-11-01)

DEFERRED INCOME TAX: IMPACT ON FINANCIAL AND TAX REPORTING (THE PRACTIСE OF UKRAINE AND GERMANY)
by: O. Malyshkin, et al.
Published: (2021-09-01)

The Impact of Deferred Tax and Tax-to-Book Ratio on Financial Performance of the Sharia Commercial Banks in Indonesia
by: Busra, et al.
Published: (2023-06-01)

Tax aspects of foreign income of Russian seafarers
by: Lavrenteva Elena, et al.
Published: (2021-01-01)

ACCOUNTING OF DEFERRED TAX ASSETS AND LIABILITIES: HISTORICAL EXCURSION AND MODERN REALITIES
by: Olha Vysochan, et al.
Published: (2021-11-01)

The deferred semiosis of the text: Literary indeterminacy and possibilities of transgression
by: Mario Aznar Pérez
Published: (2017-03-01)

Deferred income tax in multinational banks: A case of Croatia, Serbia and Slovenia
by: Vržina Stefan
Published: (2022-01-01)

Does an abnormal change in deferred tax assets interfere with analysts’ earnings forecasts?
by: Yujia Xue
Published: (2022-09-01)

Detecting Earning Management: Deferred Taxes vs Accruals: A Pakistani Perspective
by: Imran Shanwari, et al.
Published: (2015-12-01)

Fundamentals of financial accounting: 1988 student supplement: defered taxes and statement of cash flows
by: 350983 Welsch, Glenn A., et al.
Published: (1988)

Earnings and firm value: the moderating impact of large deferred taxes and large accruals in Indonesia
by: Bambang Sutopo, et al.
Published: (2021-08-01)

Research on the Individual Income Tax-Deferred Commercial Endowment Insurance from the Perspective of Fairness
by: Tingshan Song, et al.
Published: (2022-01-01)

Valuation of compounded deferred tax assets for the banking sector, using the binomial CRR algorithm
by: João Marques Silva, et al.
Published: (2019-01-01)

Comparison of Deferred Tax Materiality Reporting in Accordance with Continental and Anglo‑Saxon Reporting System
by: Petr Habanec, et al.
Published: (2017-01-01)

To Defer or Not Defer? The Challenges of Physiology in Acute Coronary Syndromes
by: Carlos M. Campos, et al.