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Journal articles on the topic 'Deferred tax on income'

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Published: 4 June 2021

Last updated: 11 February 2022

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1

Laux, Rick C. "The Association between Deferred Tax Assets and Liabilities and Future Tax Payments." Accounting Review 88, no. 4 (2013): 1357–83. http://dx.doi.org/10.2308/accr-50417.

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ABSTRACT This study empirically examines whether deferred taxes provide incremental information about future tax payments and explores whether the relationship is affected by whether and when the deferred tax accounts reverse. The analysis provides evidence that while deferred taxes do provide incremental information about future tax payments, the magnitude of the information is small. Further, consistent with theoretical predictions (Guenther and Sansing 2000, 2004; Dotan 2003) the analysis demonstrates there is an asymmetrical association between deferred taxes and future tax payments. For i

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Burchart, Renata. "Deferred income tax on lease agreements." Ekonomiczne Problemy Usług 127 (2017): 37–49. http://dx.doi.org/10.18276/epu.2017.127-04.

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Riduwan, Akhmad. "PERNYATAAN STANDAR AKUNTANSI KEUANGAN No. 46 DAN KOEFISIEN RESPON LABA AKUNTANSI." EKUITAS (Jurnal Ekonomi dan Keuangan) 12, no. 3 (2017): 336. http://dx.doi.org/10.24034/j25485024.y2008.v12.i3.2083.

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The objective of this study is to examine: (1) the difference of stock price change in the period before and after PSAK No.46 was implemented; (2) the effect of interperiod tax allocation based on PSAK No.46 on the earning response coefficient (ERC); and (3) the ERC difference between companies which reported deferred tax income and companies which reported deferred tax expenses.The result of this study provide empirical evidence that: (1) stock price change in the period after implementing of the PSAK No.46 are higher than the period before the PSAK No.46 was implemented; (2) interperiod tax

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Riduwan, Akhmad. "PERNYATAAN STANDAR AKUNTANSI KEUANGAN No. 46 DAN KOEFISIEN RESPON LABA AKUNTANSI." EKUITAS (Jurnal Ekonomi dan Keuangan) 12, no. 3 (2018): 336–58. http://dx.doi.org/10.24034/j25485024.y2008.v12.i3.393.

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The objective of this study is to examine: (1) the difference of stock price change in the period before and after PSAK No.46 was implemented; (2) the effect of interperiod tax allocation based on PSAK No.46 on the earning response coefficient (ERC); and (3) the ERC difference between companies which reported deferred tax income and companies which reported deferred tax expenses.The result of this study provide empirical evidence that: (1) stock price change in the period after implementing of the PSAK No.46 are higher than the period before the PSAK No.46 was implemented; (2) interperiod tax

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Pauch, Dariusz, and Katarzyna Goyke. "THE EFFECT OF DEFERRED INCOME TAX ON A COMPANY’S FINANCIAL RESULTS." Acta Scientiarum Polonorum. Oeconomia 19, no. 2 (2020): 43–50. http://dx.doi.org/10.22630/aspe.2020.19.2.16.

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The purpose of the article is to present the principles of deferred income tax and to show its impact on a company’s financial result. The article contains a comprehensive, synthetic theoretical approach to the issue of deferred income tax and is enriched with examples of calculations, which means that in addition to the theoretical layer, it brings additional practical value. The essence of deferred income tax, the stages of its determination, and the significance of temporary differences as a basis for calculations, are presented. To implement the research problem, the authors used an exampl

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ONASIS, DINI, and AFVAN AQUINO. "PENGARUH AKTIVA PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA PERUSAHAAN INDUSTRI MANUFAKTUR BASIC INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA." Jurnal Daya Saing 3, no. 3 (2017): 253–57. http://dx.doi.org/10.35446/dayasaing.v3i3.112.

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Agent conflicts that result in opportunistic management that will result in reported earnings, which will cause the company's value to decrease in the future. Deferred tax assets occur when accounting income is less than fiscal profit due to temporary differences. The smaller accounting earnings than the fiscal profit resulted in the company being able to postpone taxes in the future period. However, if the fiscal profit may not be available in sufficient quantities to be compensated with the balance of the tax loss carry forward, or where possible the realization of future tax benefits with a

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Putra, Galih Rhendra, and Heru Tjaraka. "PENGARUH PERUBAHAN TARIF PAJAK PENGHASILAN BADAN TERHADAP RETURN SAHAM DENGAN LIABILITAS PAJAK TANGGUHAN SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI (Periode 2008 – 2010)." InFestasi 12, no. 1 (2016): 98. http://dx.doi.org/10.21107/infestasi.v12i1.1804.

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<p><em>This research aimed to test whether there is the effect of changes in corporate income tax rate to return stock with deferred tax liabilities as an intervening variable. Changes in corporate income tax rates expected to have an indirect effect on stock returns. </em></p><p><em>Variables used in this research include the change in the corporate tax rate as independent variables, stock returns as dependent variable and deferred tax liabilities as an intervening variable. The population used in this research were all manufacturing companies listing on th

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Randáková, Monika. "Deferred Income Tax in the Czech Republic." Český finanční a účetní časopis 2007, no. 4 (2007): 57–61. http://dx.doi.org/10.18267/j.cfuc.246.

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Vržina, Stefan. "Deferred income tax audit: A case study." Ekonomski pogledi 20, no. 2 (2018): 87–99. http://dx.doi.org/10.5937/ekopog1802087v.

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Bohušová, Hana, and Patrik Svoboda. "Deferred tax analysis and impact on firm's economic efficiency ratios." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 53, no. 6 (2005): 33–44. http://dx.doi.org/10.11118/actaun200553060033.

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Category of deferred income tax is a complex topic including the whole accounting system and the income tax. Calculation method can be time-consuming and demanding a high quality system of analytical evidence and a system of valuation and demanding the high level of accountants' knowledge. The aim in the theoretical level was to analyze process of calculation and recording of deferred tax. Importance of recording of deferred tax and the impact on financial analysis ratios was analyzed. Fourteen business entities were examined. Deferred tax recording is a legal way to reduce retained earnings a

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Izolda Chiladze, Izolda. "International Accounting Standard 12 –“Income Tax” and Aspects for Discussion." Applied Finance and Accounting 4, no. 1 (2017): 1. http://dx.doi.org/10.11114/afa.v4i1.2667.

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International accounting standard 12-Income tax – regulates accounting methodic of profit tax and demands that the enterprises must account the deferred tax asset and the deferred tax liability. For this reason, the net profit indicator published in the financial statement of the enterprises is unrealistic which in one hand contradicts to requirements of basic qualitative characteristics a financial statement such as Relevance and Faithful Representation and in another hand, it allows of fraud in the financial statement.The aim of this study is to substantiation necessity of simplification of

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Chen, Kevin C. W., Morris G. Danielson, and Michael P. Schoderbek. "Analysts' Interpretation of Transitory Earnings Components: Evidence from Forecast Revisions after Disclosure of the 1993 Deferred Tax Adjustment." Journal of Accounting, Auditing & Finance 18, no. 3 (2003): 333–53. http://dx.doi.org/10.1177/0148558x0301800303.

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This study examines analyst forecast revisions after the disclosure of firms' deferred tax adjustments following the U.S. Omnibus Budget Reconciliation Act of 1993 (OBRA), which raised the corporate income tax rate from 34 percent to 35 percent. This deferred tax adjustment was a one-time item, and should have had no effect on analyst estimates of future earnings. However, we find that forecast revisions issued after the disclosure of an income-decreasing deferred tax adjustment were positively related to the amount of the adjustment. The complexity of the deferred tax adjustment and the newne

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Bohušová, Hana, and Eva Vávrová. "The structure of the deferred income tax and its influence on indicators describing the economic performance of commercial insurance companies." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 55, no. 3 (2007): 143–56. http://dx.doi.org/10.11118/actaun200755030143.

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The main objective of this paper is presentation of findings gathered through an analysis of items that cause deferred income tax in commercial insurance companies in the Czech insurance market. The evaluation of the subject is focused in accordance with the concept of the presented paper as regards structure analysis of the deferred tax, working with a selection of insurers – members of the Czech Insurance Association. We study, document and evaluate the influence of the deferred income tax being related with the given available income, as well as related to the effective income tax rate in a

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Phillips, John, Morton Pincus, and Sonja Olhoft Rego. "Earnings Management: New Evidence Based on Deferred Tax Expense." Accounting Review 78, no. 2 (2003): 491–521. http://dx.doi.org/10.2308/accr.2003.78.2.491.

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We assess the usefulness of deferred tax expense in detecting earnings management. Assuming greater discretion under GAAP than under tax rules, and assuming managers exploit such discretion to manage income upward primarily in ways that do not affect current taxable income, then such earnings management will generate book-tax differences that increase deferred tax expense. Our results provide evidence consistent with deferred tax expense generally being incrementally useful beyond total accruals and abnormal accruals derived from two Jones-type models in detecting earnings management to avoid

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Vržina, Stefan, Vladimir Obradović, and Jasmina Bogićević. "Financial reporting on income tax in Serbia and Croatia: An empirical analysis." Ekonomika preduzeca 68, no. 5-6 (2020): 330–40. http://dx.doi.org/10.5937/ekopre2006330v.

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The paper examines the quality of financial reporting on income tax in Serbia and Croatia in order to determine the extent to which disclosed information on income tax in these countries is useful for economic decision making. The research based on financial statements of listed and non-listed companies for 2016 reveals that disclosed information on the income tax is not entirely in accordance with the relevant regulation. Therefore, there is a significant room for improvement of income tax financial reporting practices in both countries. The quality of disclosed income tax information is not

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Anggraeni, Erike, Muslim Marpaung, Ersi Sisdianto, Bayu Tri Cahya, and Muhammad Kurniawan. "The Influence’s Analysis of Deferred Tax Expense, Current Tax and Discretionary Accrual towards Earnings Management (Survey in Manufactured Company Registered at Indonesia Stock Exchange in the Period of 2014 – 2018." Webology 17, no. 2 (2020): 568–86. http://dx.doi.org/10.14704/web/v17i2/web17052.

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The study aims to provide an overview of the influence of deferred tax expense, current tax and discretionary accruals to earnings management towards Earnings Management where it was caused by the temporary differences between accounting income and taxable profit. In this PSAK, there is a statement paragraph that can provide freedom of management in determining an earning in deferred tax of the difference between accounting standard and tax regulations in the amount of deferred tax payable related to accounting income in a current perioed or a current fiscal year. The amount of current tax is

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Habanec, Petr, and Hana Bohušová. "Comparison of Deferred Tax Materiality Reporting in Accordance with Continental and Anglo‑Saxon Reporting System." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 65, no. 6 (2017): 1917–24. http://dx.doi.org/10.11118/actaun201765061917.

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The paper is concerned with the influence of a financial reporting system on a deferred tax reporting. The continental and Anglo‑Saxon reporting systems are compared. The materiality of the deferred tax item is used as a means for evaluation of the impact of deferred tax reporting. The category of deferred income tax is assessed on a sample of companies operating in the chemical industry (NACE 20.1) and reporting in accordance with the Czech accounting legislation (representative of continental reporting system) in the time series from 2005 to 2015. The results are compared with the results of

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Rathke, Alex A. T., Amaury José Rezende, Rafael Moreira Antônio, and Marcelo Botelho C. Moraes. "Last chance for a big bath: managing deferred taxes under IAS 12 in Brazilian listed firms." Revista Contabilidade & Finanças 30, no. 80 (2019): 268–81. http://dx.doi.org/10.1590/1808-057x201806340.

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ABSTRACT This study investigates whether Brazilian loss-making firms manage deferred income tax as a form of big bath strategy. "Big bath” is a strategy in which a firm manages earnings by intentionally recording large non-recurring losses. We found original evidence supporting the hypothesis of big bath through the managing of deferred taxes under CPC 32/IAS 12. Deferred tax expenses can be used as a tool for reducing earnings because of the subjectivity and timing involved. To analyze the excess of deferred taxes, we propose a particular research strategy that is based on the increased homog

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Banka, CA (Dr ). Anand J. "Deferred Tax Accounting for SMEs: Modified Income Statement Approach." Journal of Accounting 3, no. 1 (2020): 31–47. http://dx.doi.org/10.47941/jacc.486.

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Purpose: Accounting for income tax under International Financial Reporting Standards (‘IFRS’) is dealt with in IAS 12 Income Taxes. It is often said that users of financial statements do not find information produced in accordance with IAS 12 useful. This is a serious problem because for many businesses tax is one of the largest expenses. In some cases, preparers find the requirements of IAS 12 difficult to apply in practice. Its requirements are said to be unclear, and preparers sometimes question the relevance and understandability of the information that is provided in accordance with the s

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Florescu, Nicu, Gheorghe Ciubotaru, and Lăcriţa N. Grigorie. "The Difference between Accounting Amortization and Fiscal Amortization." Scientific Bulletin 20, no. 1 (2015): 116–22. http://dx.doi.org/10.1515/bsaft-2015-0018.

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Abstract Although the issue of deferred taxes is very important, it is very little known to the taxpayers and to the fiscal bodies, both in meaning and content and in the practical methodology of application. This paper describes the meaning and the content of deferred income taxes, the distinction between accounting amortization and fiscal amortization, the practical methodology for the application of deferred income, all of these in the line of tax facilities granted as accelerated amortization applied pursuant to art. 24 paragraph (9) of the Tax Code.

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Kissinger, John N. "In Defense of Interperiod Income Tax Allocation." Journal of Accounting, Auditing & Finance 1, no. 2 (1986): 90–101. http://dx.doi.org/10.1177/0148558x8600100202.

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This paper views deferred income taxes as a summary measurement correction that adjusts the various income statement items to an aggregate net-of-tax valuation. Further, the author observes that the tax effects of revenue timing differences are conceptually distinct from the tax effects of expense timing differences and concludes that the FASB should adopt a combination method of comprehensive interperiod allocation.

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Derstine, Robert P., and David D. Wagaman. "Using Deferred Income Taxes As A Link Between Intermediate Accounting And Corporate Income Tax Courses." American Journal of Business Education (AJBE) 5, no. 6 (2012): 759–62. http://dx.doi.org/10.19030/ajbe.v5i6.7398.

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The accounting curriculum (in fact business colleges in general) often is accused of operating in silos. As a result, it is claimed that students fail to see the connections among the assignments in their separate course work and the necessity to have an integrated understanding to function effectively in the real-world. As a response to the criticism, we use deferred income taxes as a means to help students bridge the gap between their Intermediate Accounting classes and their Corporate Income Tax course. As a bonus, students also: 1.) better understand the difficult topic of deferred income

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Hamman, W. D., and I. J. Lambrechts. "'n Optimale inkomsteverdelingsbeleid vir koöperasies." South African Journal of Business Management 16, no. 3 (1985): 128–37. http://dx.doi.org/10.4102/sajbm.v16i3.1086.

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An optimal income appropriation policy for a co-operativeThe income (after interest payable, except on deferred bonuses and before taxation) can be appropriated in three different ways (different combinations are possible), i.e. the payment of cash bonuses, the declaration of deferred bonuses, and the conversion of deferred bonuses in shares. Each of these methods has different cash flow and tax consequences for a co-operative and its shareholders. Each of the above-mentioned methods results in a tax deduction for a co-operative and an increase in taxable income for the member even if there is

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Bierman, Harold. "Deferred Taxes, Income and the 1986 Tax Reform Act." Financial Analysts Journal 43, no. 3 (1987): 72–73. http://dx.doi.org/10.2469/faj.v43.n3.72.

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Akimova, Ya Yu, and E. M. Kolmakova. "Account aspects of deferred taxation when calculating income tax." Investment and Innovation Management Journal, no. 4 (2016): 5–10. http://dx.doi.org/10.14529/iimj160401.

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Kapoutsou, Eftychia, Christos Tzovas, and Constantinos Chalevas. "Earnings management and income tax evidence from Greece." Corporate Ownership and Control 12, no. 2 (2015): 511–29. http://dx.doi.org/10.22495/cocv12i2c5p1.

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The aim of this study is to examine the question of earnings management and, specifically, how this relates to taxation. In order to determine whether there is a correlation between earnings management and taxation, we investigate the discretionary accruals aspect of total accruals, i.e. the portion of profits which can be affected by management accounting choices, as calculated by the Jones (1991) model and the modified Jones model (Dechow et. al, 1995). Furthermore, we examine to what degree a correlation may exist between discretionary accruals and tax income (consisting of current and defe

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Pohan, Hotman T. "ANALISIS PENGARUH KEPEMILIKAN INSTITUSI, RASIO TOBIN Q, AKRUAL PILIHAN, TARIF EFEKTIF PAJAK, DAN BIAYA PAJAK DITUNDA TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN PUBLIK." JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK 4, no. 2 (2019): 113. http://dx.doi.org/10.25105/jipak.v4i2.4464.

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<p><em>The effort of tax planning by management or owner of corporate to decreas pay off tax obligation of corporation.Tax avoidance is part of tax planning wihtout conflict with tax rule,meanwhile tax evasion is tax planning that to conflict with tax rule .There are two kind of income for tax,first is income before tax which its calculation base on generally accepted accounting principles,second is income tax which calculation base on rule of statutory,however income tax can not be known directly therefore was is need estimated number for its proxy. The different kind of income is

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Huntley, Jonathan, and Valentina Michelangeli. "Can Tax Rebates Stimulate Consumption Spending in a Life-Cycle Model?" American Economic Journal: Macroeconomics 6, no. 1 (2014): 162–89. http://dx.doi.org/10.1257/mac.6.1.162.

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We build a life-cycle model with earnings risk, liquidity constraints, and portfolio choice over tax-deferred and taxable assets to evaluate how household consumption changes in response to shocks to transitory anticipated income, such as the 2001 income tax rebate. Households optimally invest in tax-deferred assets, which are encumbered by withdrawal penalties, and exchange taxable precautionary savings for higher after-tax returns. The model predicts a higher marginal propensity to consume out of a rebate than is predicted by a standard frictionless life-cycle model. Liquidity-constrained ho

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Waegenaere, Anja De, Richard C. Sansing, and Jacco L. Wielhouwer. "Valuation of a Firm with a Tax Loss Carryover." Journal of the American Taxation Association 25, s-1 (2003): 65–82. http://dx.doi.org/10.2308/jata.2003.25.s-1.65.

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This paper examines the effects of a tax loss carryover on the market and book values of a firm's assets. The loss carryover has a direct effect on market value by sheltering future income from tax, and a direct effect on book value due to the recognition of a deferred tax asset. The failure to discount the deferred tax asset to its present value causes the market-to-book ratio of the deferred tax asset to be less than 1. However, positive skewness in the distribution of future taxable income can cause the market-to-book ratio to exceed 1 because the market value depends on the mean level of f

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Ettredge, Michael L., Lili Sun, Picheng Lee, and Asokan A. Anandarajan. "Is Earnings Fraud Associated with High Deferred Tax and/or Book Minus Tax Levels?" AUDITING: A Journal of Practice & Theory 27, no. 1 (2008): 1–33. http://dx.doi.org/10.2308/aud.2008.27.1.1.

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The objective of this paper is to provide preliminary evidence whether SFAS No. 109 tax data might be useful in distinguishing between firms that do versus do not engage in earnings overstatement fraud (hereafter fraud). We examine the associations of various versions of deferred tax expense (DTE) variables and book income minus taxable income (BMT) variables with fraud, in the year of fraud onset and the year prior to fraud. The analysis is based upon a sample of 65 firms with positive pretax income, sanctioned by the Securities and Exchange Commission (SEC), in Accounting and Auditing Enforc

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Mear, Kim, Michael Bradbury, and Jill Hooks. "Is the balance sheet method of deferred tax informative?" Pacific Accounting Review 32, no. 1 (2019): 20–31. http://dx.doi.org/10.1108/par-02-2019-0020.

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Purpose This study aims to compare the value relevance of the recognised deferred tax elements under International Accounting Standard 12 (IAS 12): Income Taxes (balance sheet method) relative to the taxes payable (flow through) method. It also investigates the value relevance of the IAS 12 deferred tax disclosures. Design/methodology/approach This study used standard valuation models to examine the association between share price and the recognised amounts and footnote disclosures of IAS 12. The Vuong (1989) test is then used to assess which information set is more value relevant. The sample

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Murdoch, Brock, Paul Krause, and Paul Guy. "An Analysis of Using Time-Series Current and Deferred Income Tax Expense to Forecast Income Taxes Paid." Journal of Applied Business Research (JABR) 31, no. 3 (2015): 1015. http://dx.doi.org/10.19030/jabr.v31i3.9233.

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Prior research, using cross-sectional data, concluded that interperiod income tax allocation is useful in forecasting income tax payments (Murdoch, Costa, & Krause, 1994 and Cheung, Krishnan, & Min, 1997). Both these articles suggested that future research should focus on investigating whether time-series data are also useful in forecasting income tax payments. This paper uses time-series data from 235 Compustat firms over a 20-year period to evaluate whether income tax expense is useful in forecasting one-, two-, and three-year ahead income tax payments. We conclude that firms predict

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Kumar, Krishna R., and Gnanakumar Visvanathan. "The Information Content of the Deferred Tax Valuation Allowance." Accounting Review 78, no. 2 (2003): 471–90. http://dx.doi.org/10.2308/accr.2003.78.2.471.

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An event study demonstrates that disclosures of changes in deferred tax valuation allowances (VA) provide information beyond contemporaneous earnings reports. Prior research shows that, in setting VA, managers consider the extent that taxable income is available from various sources for the realization of deferred tax assets (DTA). Our evidence supports a characterization where investors use VA disclosures to infer management's expectations about DTA, its realizability, and future taxable income available for realization. These findings are more generally relevant for assessing the consequence

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Abedana, Virgil Nbellah, Kwame B. Omane-Antwi, and Alexander Owiredu. "The Impact of IFRS/IAS Adoption on Corporate Income Taxation in Ghana." International Journal of Accounting and Financial Reporting 6, no. 1 (2016): 72. http://dx.doi.org/10.5296/ijafr.v6i1.9070.

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Studies in a multiplicity of reporting jurisdictions worldwide have revealed considerable divergence in the impact of IFRS/IAS adoption on taxation. There is minimal empirical study on the tax impacts or effects of reporting entities following the transition from GNAS to IFRS by Ghanaian listed companies. The study therefore investigates the changes to corporate taxes, deferred tax and net tax assets (liabilities) using a sample of entities from the Ghana Stock Exchange over the period 2007 / 2006 to 2008 / 2007 which encompasses the move from GNAS to IFRS, particularly IAS 12.The research des

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Edwards, Alexander. "The Deferred Tax Asset Valuation Allowance and Firm Creditworthiness." Journal of the American Taxation Association 40, no. 1 (2017): 57–80. http://dx.doi.org/10.2308/atax-51846.

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ABSTRACT In this study, I provide evidence that the valuation allowance for deferred tax assets helps predict the future creditworthiness of a firm. Under the provisions of SFAS No. 109, a firm records a deferred tax asset provided it expects to generate sufficient taxable income to realize the asset in the form of tax savings in the future. If a firm does not expect to generate sufficient taxable income to realize the asset, then a valuation allowance is created to reduce the balance. As a result, the valuation allowance indicates management's expectation of future taxable income, which could

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Kiswara, Endang. "PENGARUH ALOKASI PEMBEBANAN PAJAK PENGHASILAN ANTAR PERIODE TERHADAP KOEFISIEN RESPON LABA." Media Riset Akuntansi, Auditing dan Informasi 9, no. 1 (2009): 1. http://dx.doi.org/10.25105/mraai.v9i1.664.

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<p><em>Abstract Inter period tax allocation is noise factor of earnings content of financial statements. Earnings is important component of taxable income assessment that difference from accounting treatment. This research investigate effect of inter period tax allocation toward earnings response coefficient (ERC). Research conducted for 38 samples companies from any industries that going public at Indonesia Stock Exchange 1997 to 2004. Data is analyze by multiple regression, and t-test. Output of this research stated that ERC before and after tax allocation based on PSAK 46 are th

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Trofimova, Liudmila B., Natalia A. Prodanova, Sara A. Nudel, Vadim A. Dikikh, and Natalia V. Savina. "The essence of temporary differences under the conditions of changes in RSA 18/02 and convergence with IAS 12 “Income taxes” and their impact on the financial statements." Revista Amazonia Investiga 9, no. 26 (2020): 415–22. http://dx.doi.org/10.34069/ai/2020.26.02.48.

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The article examines the latest changes in RSA 18/02 "Accounting for corporate income tax payments", adopted by order of the Ministry of Finance of the Russian Federation. The new version of the Regulation comes into effect since January 01, 2020. As a result of the study, the authors revealed a convergence of Russian standards for determining temporary differences and deferred taxes, and at the same time indicated differences that still remained, and also assessed the existing differences. The authors considered it appropriate to systematize new principles for calculating deferred income taxe

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Moon, Ye-Young, and Young-Je Im. "Market Response to Deferred tax Existence and Tax-payment in the Corporate Income Tax Rate Change." Accounting Information Review 37, no. 1 (2019): 207–31. http://dx.doi.org/10.29189/kaiaair.37.1.8.

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Joulfaian, David, and David Richardson. "Who Takes Advantage of Tax-Deferred Saving Programs? Evidence from Federal Income Tax Data." National Tax Journal 54, no. 3 (2001): 669–88. http://dx.doi.org/10.17310/ntj.2001.3.16.

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Chytis, Evangelos, John Filos, Periklis Tagkas, and Maria Rodosthenous. "Audit Firms, Deferred Taxation and Financial Reporting." International Journal of Corporate Finance and Accounting 3, no. 1 (2016): 1–21. http://dx.doi.org/10.4018/ijcfa.2016010101.

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The purpose of this paper is the sectoral analysis and evaluation of the external audit reports in relation to the amounts of deferred taxes on the balance sheets of listed companies in the Athens Stock Exchange (ASE). External auditors participate significantly in the preparation of financial reporting, reducing agency problems and aiding acceptance of such information by the users as reliable. The “unqualified” audit reports correspond to more than two thirds of the total, while in the banking sector there is no “unqualified” (ie without even issue of ‘emphasis') Audit Report after 2011. Mor

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Roin, Julie. "Changing Places, Changing Taxes: Exploiting Tax Discontinuities." Theoretical Inquiries in Law 22, no. 1 (2021): 335–79. http://dx.doi.org/10.1515/til-2021-0012.

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Abstract President Trump’s decision to move his official state of residence from high-tax New York to no (income)-tax Florida has brought public attention to an issue that has long troubled scholars, designers and administrators of income tax systems: how the interaction of tax rules deferring the taxation of income and tax rules based on residency allows taxpayers to reduce and even avoid taxation of their deferred income. These discontinuities in tax treatment may lead to excessive migration, as well as reductions in state income tax revenues and distortions in the design of state taxing mec

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Yu, Wenguang, Fei Wang, Qianshun Sang, et al. "Construction and Analysis of Actuarial Model of the Influence of Personal Tax Deferred Commercial Pension Insurance on Personal Pension Wealth in China." Mathematics 8, no. 12 (2020): 2124. http://dx.doi.org/10.3390/math8122124.

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Taking mortality distribution, surrender value, and tax relief factors into consideration, the authors construct an actuarial model for the influence of personal income tax deferred commercial pension insurance on changes in personal pension wealth and adopts a numerical simulation to deliver the corresponding changes in personal pension wealth to different initial insured age and different initial insured annual salary. In order to better measure the security level of the commercial pension insurance, the model for the net replacement rate of pension of the commercial pension insurance was fu

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Drake, Katharine D., Nathan C. Goldman, and Stephen J. Lusch. "Do Income Tax-Related Deficiencies in Publicly Disclosed PCAOB Part II Reports Influence Audit Client Financial Reporting of Income Tax Accounts?" Accounting Review 91, no. 5 (2015): 1411–39. http://dx.doi.org/10.2308/accr-51338.

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ABSTRACT Deloitte's 2007 PCAOB Part II report identifies, among other issues, concerns related to the audit firm's quality controls with respect to auditing income tax accounts. We investigate whether Deloitte's actions to remediate the PCAOB's concerns are associated with changes to their clients' financial reporting for income taxes. We find that Deloitte's clients increased the reported valuation allowance on deferred tax assets and increased the reported reserve for uncertain tax benefits (UTBs) in response to increased auditor scrutiny over income tax accounts. Additionally, we find that

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Schultz, Sally M., and Roxanne T. Johnson. "INCOME TAX ALLOCATION: THE CONTINUING CONTROVERSY IN HISTORICAL PERSPECTIVE." Accounting Historians Journal 25, no. 2 (1998): 81–111. http://dx.doi.org/10.2308/0148-4184.25.2.81.

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The appropriate means of accounting for income taxes on financial statements has been among the most hotly debated and frequently recycled issues of the past 50 years. This retrospective account begins with the issuance of the first professional standards during the 1930s and 1940s, and illustrates how theoretical arguments, developed in professional and academic journals during the 1950s, were subsequently recycled and revised during later decades. The problems that led to reconsideration of the deferred tax issue by both the APB during the 1960s and the FASB during the 1980s and 1990s are di

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Ahmad, Qazi Masood, and S. Moquet Ahsan. "Tax Concessions and Investment Behaviour." Pakistan Development Review 36, no. 4II (1997): 537–62. http://dx.doi.org/10.30541/v36i4iipp.537-562.

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The Government of Pakistan, like many other developing countries, has opted for tax holidays as an important fiscal measure to encourage rapid industrialisation in the backward areas. This concession is also supplemented by several other economic and non-economic measures including import duty, and depreciation allowances. Mintz (1990) discusses the efficacy of tax holidays in the presence of accelerated depreciation allowances concludes that tax holidays which are designed to increase capital formation may end up penalising capital formation. Mintz’s (1990) conclusion is based on the assumpti

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Lev, Baruch, and Doron Nissim. "Taxable Income, Future Earnings, and Equity Values." Accounting Review 79, no. 4 (2004): 1039–74. http://dx.doi.org/10.2308/accr.2004.79.4.1039.

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We investigate the ability of a tax-based fundamental—the ratio of tax-to-book income—to predict earnings growth and stock returns and to explain the earnings-price ratio. This tax fundamental reflects both temporary and permanent book-tax differences as well as tax accruals, such as changes in the tax valuation allowance. We find that the tax-to-book income ratio predicts subsequent five-year earnings changes, both before and after the implementation of Statement of Financial Accounting Standards (SFAS) No. 109 in 1993. For the pre-SFAS No. 109 period, the tax information is unrelated to cont

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Crabtree, Aaron, and John J. Maher. "The Influence of Differences in Taxable Income and Book Income on the Bond Credit Market." Journal of the American Taxation Association 31, no. 1 (2009): 75–99. http://dx.doi.org/10.2308/jata.2009.31.1.75.

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ABSTRACT: We examine the importance of information pertaining to the relationship between taxable income and reported book income to bond rating analysts. Specifically, using a relatively large sample of new bond issues over an extended period of time, we examine information related to deferred taxes as well as the overall tax-to-book position in the assessment of a firm's default risk. Our results are consistent with the existence of a U-shaped relationship, with firms falling in the extreme upper or lower quintiles of their industry-year group receiving lower bond ratings than firms that are

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M. Yacob, Noor Hasimah, Nor'azam Mastuki, and Rohaya Md Noor. "Deferred tax and earnings management under MASB 25." Social and Management Research Journal 8, no. 2 (2011): 57. http://dx.doi.org/10.24191/smrj.v8i2.5203.

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This paper investigates whether Malaysian publicly listed companies in 10 sectors use deferred tax and discretionary accruals as tools to manage earnings in order to meet earning targets: 1) to avoid an earning decline and 2) to avoid a loss. This research examines financial statements prepared during the period 2003 to 2005 when the Malaysian Accounting Standard Board (MASB) 25 Accounting for Income Taxes was in place. This study uses Burgstahler and Dichev's approach to identify earnings management firms. Healy's model and a modified Jones model are also employed to identify and separate acc

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Kusmala, Abdilla Rahmania, and Hastoni . "Pengaruh Penerapan PSAK No. 46 Terhadap Laporan Laba Rugi Pada Tiga Perusahaan Yang Terdaftar di BEI." Jurnal Ilmiah Akuntansi Kesatuan 2, no. 1 (2018): 031–46. http://dx.doi.org/10.37641/jiakes.v2i1.44.

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The company follows a accounting standards generally accepted in drawing up the financial statements, namely Financial accounting standards (SAK). For various reasons, that standard is different from the taxation provisions also utilize accounting information. Due to the difference of a few things in Financial accounting standards (SAK) with the provisions of the Regulation militate in% u2013 Invitation taxation. Bond Accountant Indonesia (IAI) has confirmed the Statements of financial accounting standards (PSAK) No. 46 concerning accounting for income taxes, is a new thing in the accounting s

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Sidhu, Baljit K. "The ‘New’ Deferred Tax: a Comment on AARF Discussion Paper No. 22 ‘Accounting for Income Tax’." Australian Accounting Review 6, no. 11 (1996): 37–49. http://dx.doi.org/10.1111/j.1835-2561.1996.tb00006.x.

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