Relevant bibliographies by topics / Tax Due and Deferred Tax

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Tax Due and Deferred Tax'

Author: Grafiati
Published: 4 June 2021
Last updated: 1 February 2022

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Journal articles on the topic "Tax Due and Deferred Tax"

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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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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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Chytis, Evangelos, Evangelos Koumanakos, and Spiridon Goumas. "Deferred Tax Positions under the Prism of Financial Crisis and the Effects of a Corporate Tax Reform." International Journal of Corporate Finance and Accounting 2, no. 2 (2015): 21–58. http://dx.doi.org/10.4018/ijcfa.2015070102.

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The effects of corporate tax reforms in reported profits and firms' financial position have been extensively studied in the literature. However, only few studies disaggregate deferred tax items to jointly explore political implications and aspects of corporate behavior around such reforms. Greece's recent financial crisis and economic recession provides an intriguing setting for examining possible incentives and consequences of substantial tax rate changes, such as the 6% increase imposed by the Greek Government in year 2013. Results reveal a totally different picture between financial and non
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Colley, Ron, Joseph Rue, Adrian Valencia, and Ara Volkan. "Accounting For Deferred Taxes: Time For A Change." Journal of Business & Economics Research (JBER) 10, no. 3 (2012): 149. http://dx.doi.org/10.19030/jber.v10i3.6873.

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<p>This study examines the theory underlying the current accounting and reporting standards for deferred taxes. Given the goal of global accounting convergence and under the proposed condorsement approach, the FASB and the IASB have a historic opportunity to revise the existing deferred tax accounting standards. Thus, it is warranted to illustrate the financial consequences of using the proposed flow-through (where tax expense is equal to the statutory tax liability) approach versus the asset-liability method of accounting for deferred taxes. We achieve this objective by computing the ch
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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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Phillips, John D., Morton Pincus, Sonja Olhoft Rego, and Huishan Wan. "Decomposing Changes in Deferred Tax Assets and Liabilities to Isolate Earnings Management Activities." Journal of the American Taxation Association 26, s-1 (2004): 43–66. http://dx.doi.org/10.2308/jata.2004.26.s-1.43.

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This paper provides evidence on the types of accounts that reveal earnings management activities. We build on Burgstahler and Dichev's (1997) evidence of earnings management to avoid an earnings decline and Phillips et al.'s (2003) findings that deferred tax expense (DTE) can be used to detect such earnings management. In particular, we investigate the relation between changes in annual earnings and changes in deferred tax asset and liability components using data hand-collected from firms' income tax footnote disclosures. Our evidence indicates that changes in the net deferred tax liability (
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D., Hariyanti, Rohaya M.N, Normah O., and Rozainun A.A. "The Governance of Accounting Rules and Tax Rules: Analysis of SMEs' Tax Avoidance Strategies." GATR Global Journal of Business Social Sciences Review 1, no. 3 (2013): 26–34. http://dx.doi.org/10.35609/gjbssr.2013.1.3(4).

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Objective- This study examined the governance of accounting rules and tax rules on the level of tax burdens paid by SMEs in Malaysia. According to the tax gap theory, taxpayers utilize the different rules between accounting and tax which is known as the dual reporting system in their tax avoidance strategies in order to pay lower taxes. The tax gap is the difference between the statutory tax rate (STR) and effective tax rates (ETRs). Methodology/Technique - This study analysed financial statements of 148 SMEs (740 firm-years) prepared for the years 2008 to 2012. Findings The statistical result
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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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Guia, Leandro Dias, and José Alves Dantas. "Value relevance of deferred tax assets in the Brazilian banking industry." Revista Contabilidade & Finanças 31, no. 82 (2020): 33–49. http://dx.doi.org/10.1590/1808-057x201808060.

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ABSTRACT This study aimed to investigate the informational relevance to the capital market of the significant level of deferred tax assets (DTAs) in the Brazilian banking industry, identifying whether such assets influence the market value of publicly-held banks. The value relevance of DTAs in the banking industry is an incipient topic in the national literature, with conflicting results in the international research. Brazil presents characteristics, most notably regarding the dimension of the asymmetries between accounting and taxable profit, which justify concern about the effects of DTAs on
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Kalabukhova, Svitlana. "ENTITY TAX EFFICIENCY ANALYSIS." Economic Analysis, no. 28(4) (2018): 193–99. http://dx.doi.org/10.35774/econa2018.04.193.

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Introduction. The necessity of estimation by various groups of stakeholders of the tax system influence on the financial results of business entities has led to the emergence of tax analysis. The key task of tax analysis is to substantiate the economic decisions, which aim to optimize tax expenses from the profit of the enterprise. A number of issues still remains unsolved. These issues are connected with the analytical procedure of external users understanding of the impact of the tax policy of the company on its financial results according to the financial statements. Purpose. The article ai
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Dissertations / Theses on the topic "Tax Due and Deferred Tax"

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Filinger, Marek. "Deferred Tax and its Conceptual Complexities." Doctoral thesis, Vysoká škola ekonomická v Praze, 2005. http://www.nusl.cz/ntk/nusl-76826.

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This dissertation entitled "Deferred Tax and its Conceptual Complexities" addresses two immensely complex and intricate issues of deferred taxes and business combinations. Its aim is not only to analyse the development of accounting standards both individually and in mutual dependence, but also, with the help of scholarly works and practical reflections, to draw conclusions on the current state of accounting for deferred tax and on the process of international convergence. In order to achieve this goal, the following approaches were used: close reading of accounting standards as well as profes
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Jesus, José Guilherme Moutinho Pimpão da Conceição de. "Deferred tax assets in portuguese banking." Master's thesis, Instituto Superior de Economia e Gestão, 2016. http://hdl.handle.net/10400.5/13318.

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Mestrado em Finanças<br>Os ativos por impostos diferidos na banca Português têm aumentado tremendamente nos últimos anos. Neste trabalho, tentamos alcançar algumas conclusões sobre o impacto e a relevância destes tipos de ativos nos resultados e desempenho bancário nacional. Foi realizada uma análise estatística e econométrica para testar a relevância e significância destes ativos na banca nacional. Concluímos que a ponderação e a quantidade de DTAs no sistema bancário Português têm, efetivamente, influenciado os resultados bancários, especialmente após a introdução da nova diretiva CRD IV /
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Ho, Anson Tai Yat. "On the effects of tax-deferred saving accounts." Diss., University of Iowa, 2011. https://ir.uiowa.edu/etd/1147.

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In this dissertation, I develop a framework to study the effects of tax-deferred saving accounts on the aggregate economy. I incorporate tax-deferred saving accounts in a theoretical model of household's life-cycle decisions, which is then linked to the real world data by calibration. I study the effects of tax-deferred saving accounts on the aggregate savings and the aggregate output, and further analyze their impacts of different policy changes. In the first chapter, I present the important features of tax-deferred saving accounts in the U.S. and their institutional changes over time. I high
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Hamilton, John Russell. "New Evidence on Investors' Valuation of Deferred Tax Liabilities." Thesis, The University of Arizona, 2018. http://pqdtopen.proquest.com/#viewpdf?dispub=10748935.

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<p> Although deferred tax liabilities represent a significant liability for most firms, prior research provides mixed evidence concerning investors' valuation of these items. Using an expanded data set of hand-collected tax footnotes, I examine (1) whether investors recognize depreciation-related deferred tax liabilities as economic burdens, and if so, (2) how investors measure the effect of these liabilities. I find evidence suggesting that investors price depreciation-related deferred tax liabilities as economic burdens and show that my primary findings are robust to the use of a changes-bas
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Eberhartinger, Eva, Soojin Lee, and Nadia Genest. "Practitioners' Judgment and Deferred Tax Disclosure: A Case for Materiality." WU Vienna University of Economics and Business, Universität Wien, 2014. http://epub.wu.ac.at/4167/1/SSRN%2Did2442817.pdf.

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Against the background of increasing tension between the need for additional disclosure and an information overload in financial statements, this study investigates the relevance of specific tax accounting information in an experimental setting. Participants make judgments on the financial performance, investment attractiveness and tax position of the firm, in absence or in presence of detailed tax information in the other comprehensive income statement. Our results do not support the notion that such deferred tax information has an effect on the judgment of experts, as long as the amounts of
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Mandryková, Lucie. "Účetní závěrka akciových společností." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-11089.

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The primary purpose of this thesis is to describe all areas of presentation of the financial statements in shareholders corporation according to the Czech accounting standards and Czech legal environment. Theoretical part of the thesis describes the general principles of the preparation of the financial statements followed by detailed analysis of four key areas associated with the financial statements. Theoretical part starts with focus on the year ending accounting procedures including inventory, control of accruals and deferrals, impairment of assets, depreciation, appreciation and tax due a
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Gibler, Rhonda K. "Participation in tax deferred retirement programs in a defined benefit environment." Diss., Columbia, Mo. : University of Missouri-Columbia, 2006. http://hdl.handle.net/10355/4428.

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Thesis (Ph.D.)--University of Missouri-Columbia, 2006.<br>The entire dissertation/thesis text is included in the research.pdf file; the official abstract appears in the short.pdf file (which also appears in the research.pdf); a non-technical general description, or public abstract, appears in the public.pdf file. Title from title screen of research.pdf file viewed on (February 27, 2007) Vita. Includes bibliographical references.
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De, Jager Daniël Theodorus. "Disclosure of deferred tax a descriptive study into the appropriateness of different classification methods /." Pretoria : [s.n.], 2008. http://upetd.up.ac.za/thesis/available/etd-11122008-173759/.

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Jackson, Mark 1963. "Book-tax differences and earnings growth." Thesis, University of Oregon, 2009. http://hdl.handle.net/1794/10224.

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x, 65 p. : ill. A print copy of this thesis is available through the UO Libraries. Search the library catalog for the location and call number.<br>I examine the relation between book-tax differences (BTDs) and earnings growth. Because financial accounting rules afford managers more flexibility and discretion in reporting than tax accounting rules, prior studies suggest that large differences between book and taxable income indicate lower quality (or less persistent) earnings. Lev and Nissim and Hanlon provide evidence that BTDs contain information about future firm performance, but the nature
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Podzimková, Martina. "Odložená daň." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-10499.

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The diploma thesis reviews the problematics of deferred tax. It presents the historical context leading to introduction of deferred tax and explains different approaches to its calculation and reporting. The thesis is focused both on the Czech accounting legislation and on IFRS (International Financial Reporting Standards). Illustrative examples are included in order to facilate the understanding of the presented concepts. The work is concluded by a practical part dealing with the usage of deferred tax in one Czech company.
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Books on the topic "Tax Due and Deferred Tax"

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Die Steuerabgrenzung im handelsrechtlichen Jahresabschluss: Ein Beitrag zu der systematischen Erfassung, Bewertung und dem Ausweis latenter Steuern in Bilanz, Erfolgsrechnung und Anhang. P. Lang, 1992.

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Board, Accounting Standards. Deferred tax. ASB Publications, 2000.

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Board, Accounting Standards. Deferred tax. Accounting Standards Board, 1999.

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Stitt, Iain P. A. Deferred tax accounting. 2nd ed. Institute of Chartered Accountants in England and Wales, 1985.

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Tax-deferred exchanges. Allyear Tax Guides, 2003.

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Stitt, Iain P. A. Deferred tax accounting. Institute of Chartered Accountants in England and Wales, 1985.

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Tax-deferred investing: Using pre-tax dollars for after-tax profit. Wiley, 1991.

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L, Arnold Alvin, ed. Tax-deferred real estate exchanges. Wiley Law Publications, 1992.

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Peppitt, Matthew. Tax due diligence. Spiramus, 2009.

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Peppitt, Matthew. Tax due diligence. Spiramus, 2009.

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Book chapters on the topic "Tax Due and Deferred Tax"

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Alexander, David. "Deferred tax (SSAP 15)." In Financial Reporting. Springer US, 1990. http://dx.doi.org/10.1007/978-1-4899-7118-0_26.

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Martini, Ruben, and Matthias Valta. "Tax Due Diligence." In Fallsammlung zum Steuerrecht. Springer Berlin Heidelberg, 2010. http://dx.doi.org/10.1007/978-3-642-13129-5_7.

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McGill, Ross. "Due Diligence." In US Withholding Tax. Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-23085-2_12.

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Sinewe, Patrick. "Einführung." In Tax Due Diligence. Gabler, 2010. http://dx.doi.org/10.1007/978-3-8349-8519-4_1.

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Sinewe, Patrick. "Risikobereiche beim Erwerb von Anteilen an Personengesellschaften/Betrieben." In Tax Due Diligence. Gabler, 2010. http://dx.doi.org/10.1007/978-3-8349-8519-4_5.

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Sinewe, Patrick. "Beurteilung aufgedeckter Steuerrisiken." In Tax Due Diligence. Gabler, 2010. http://dx.doi.org/10.1007/978-3-8349-8519-4_7.

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Sinewe, Patrick. "Ablauf einer Tax Due Diligence." In Tax Due Diligence. Gabler, 2010. http://dx.doi.org/10.1007/978-3-8349-8519-4_2.

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Sinewe, Patrick. "Analyse der Steuerbilanz." In Tax Due Diligence. Gabler, 2010. http://dx.doi.org/10.1007/978-3-8349-8519-4_3.

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Sinewe, Patrick. "Risikobereiche beim Erwerb von Anteilen an Kapitalgesellschaften." In Tax Due Diligence. Gabler, 2010. http://dx.doi.org/10.1007/978-3-8349-8519-4_4.

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Sinewe, Patrick. "Weitere ausgewählte Risikobereiche." In Tax Due Diligence. Gabler, 2010. http://dx.doi.org/10.1007/978-3-8349-8519-4_6.

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Conference papers on the topic "Tax Due and Deferred Tax"

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Perić, Renata, and Emina Jerković. "THE IMPACT OF COVID-19 ON TAX ADMINISTRATION IN THE REPUBLIC OF CROATIA." In EU 2021 – The future of the EU in and after the pandemic. Faculty of Law, Josip Juraj Strossmayer University of Osijek, 2021. http://dx.doi.org/10.25234/eclic/18346.

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The crisis and special measures caused by the Covid-19 virus pandemic have greatly disrupted the business and survival of small and medium-sized enterprises, as well as larger industries. The state and its institutions were forced to take certain measures to facilitate the survival and continuation of business, and to save jobs for entrepreneurs and their employees. The Tax Administration is a state institution whose measures directly affect every business. So it was among the first to take some measures, i.e. to adjust its business and tax collection to the new situation. This paper discusses
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Mudjiyanti, Rina. "The Effect of Tax Planning, Ownership Structure, and Deferred Tax Expense on Earning Management." In 2018 3rd International Conference on Education, Sports, Arts and Management Engineering (ICESAME 2018). Atlantis Press, 2018. http://dx.doi.org/10.2991/amca-18.2018.104.

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BOGHEAN, Florin, and Ioana ZUMBAS. "Tax Fraud Due To The Ambigous Sportsman Tax Status." In The 14th Economic International Conference: Strategies and Development Policies of Territories: International, Country, Region, City, Location Challenges, May 10-11, 2018, Stefan cel Mare University of Suceava, Romania. LUMEN Publishing House, 2018. http://dx.doi.org/10.18662/lumproc.84.

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"Debt, Performance Pressure and Corporate Deferred Income Tax Assets." In 2020 International Conference on Social Sciences and Social Phenomena. Scholar Publishing Group, 2020. http://dx.doi.org/10.38007/proceedings.0001166.

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Situmorang, Bornok. "Detection of Profit Management Practices through Deferred Tax Expenses that are moderated by Tax Planning Practices." In Proceedings of the 1st International Conference on Applied Economics and Social Science (ICAESS 2019). Atlantis Press, 2019. http://dx.doi.org/10.2991/icaess-19.2019.56.

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Totanan, Chalarce, Ms Yamin, and Muhammad Afdhal S. "The Quality of Income of Manufacturing Companies in Indonesia Based on the Tax Planning and Deferred Paid Tax." In 2018 3rd International Conference on Education, Sports, Arts and Management Engineering (ICESAME 2018). Atlantis Press, 2018. http://dx.doi.org/10.2991/amca-18.2018.122.

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"TO BUY OR NOT TO BUY? HOUSING, MORTGAGES AND TAX-DEFERRED INVESTING." In 15th Annual European Real Estate Society Conference: ERES Conference 2008. ERES, 2008. http://dx.doi.org/10.15396/eres2008_204.

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Meiryani, Erick Fernando, Setiani Putri Hendratno, Silvia Dewiyanti, and Vera Yanny. "The Effect of Deferred Tax Expenses on Earning Management in Banking Companies." In ICEBA 2021: 2021 7th International Conference on E-Business and Applications. ACM, 2021. http://dx.doi.org/10.1145/3457640.3457664.

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Septiawan, Kevin, Nurmala Ahmar, and Dwi Prastowo Darminto. "Detection of Tax Avoidance Due to the COVID-19 Pandemic with the Tax Aggressiveness Model." In 2nd International Conference on Business and Management of Technology (ICONBMT 2020). Atlantis Press, 2021. http://dx.doi.org/10.2991/aebmr.k.210510.029.

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Ma, Shaodong, and XiongBo Ruan. "INVESTIGATION ON THAT FEASIBILITY OF A TAX-DEFERRED ENDOWMENT INSURANCE IN GUIZHOU PROVINCE." In International Symposium on Multidisciplinary Inclusive Education, Management and Legal Services (ISMIEMLS). Volkson Press, 2018. http://dx.doi.org/10.26480/ismiemls.01.2018.40.42.

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Reports on the topic "Tax Due and Deferred Tax"

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Poterba, James, Steven Venti, and David Wise. 401(k) Plans and Tax-Deferred Saving. National Bureau of Economic Research, 1992. http://dx.doi.org/10.3386/w4181.

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Poterba, James, Nirupama Rao, and Jeri Seidman. Deferred Tax Positions and Incentives for Corporate Behavior Around Corporate Tax Changes. National Bureau of Economic Research, 2007. http://dx.doi.org/10.3386/w12923.

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Shoven, John, and Clemens Sialm. Asset Location in Tax-Deferred and Conventional Savings Accounts. National Bureau of Economic Research, 1999. http://dx.doi.org/10.3386/w7192.

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Amromin, Gene, Jennifer Huang, and Clemens Sialm. The Tradeoff Between Mortgage Prepayments and Tax-Deferred Retirement Savings. National Bureau of Economic Research, 2006. http://dx.doi.org/10.3386/w12502.

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Gorry, Aspen, Kevin Hassett, R. Glenn Hubbard, and Aparna Mathur. The Response of Deferred Executive Compensation to Changes in Tax Rates. National Bureau of Economic Research, 2015. http://dx.doi.org/10.3386/w21516.

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Landoni, Mattia, and Stephen Zeldes. Should the Government be Paying Investment Fees on $3 Trillion of Tax-Deferred Retirement Assets? National Bureau of Economic Research, 2020. http://dx.doi.org/10.3386/w26700.

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Brewer, Mike, Tom Clark, and Michal Myck. Credit where it's due? An assessment of the new tax credits. Institute for Fiscal Studies, 2001. http://dx.doi.org/10.1920/co.ifs.2001.0086.

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Joyce, Robert. Tax and benefit reforms due in 2012-13, and the outlook for household incomes. Institute for Fiscal Studies, 2012. http://dx.doi.org/10.1920/bn.ifs.2012.00126.

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Rukundo, Solomon. Tax Amnesties in Africa: An Analysis of the Voluntary Disclosure Programme in Uganda. Institute of Development Studies (IDS), 2020. http://dx.doi.org/10.19088/ictd.2020.005.

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Tax amnesties have taken centre stage as a compliance tool in recent years. The OECD estimates that since 2009 tax amnesties in 40 jurisdictions have resulted in the collection of an additional €102 billion in tax revenue. A number of African countries have introduced tax amnesties in the last decade, including Nigeria, Namibia, South Africa and Tanzania. Despite their global popularity, the efficacy of tax amnesties as a tax compliance tool remains in doubt. The revenue is often below expectations, and it probably could have been raised through effective use of regular enforcement measures. I
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Bando, Rosangela, Otavio Canozzi, José Martínez, and Ana Lucía Dezolt. May I Calculate Your Taxes?: The Effect of Bookkeeping on Tax Compliance under a Simplified Regime. Inter-American Development Bank, 2021. http://dx.doi.org/10.18235/0003386.

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Many countries worldwide face significant miss reporting in tax declarations. Miss reporting leads to undesired low revenue and economic distortions. This paper discusses the extent to which the residual bookkeeping burden faced by small firms in simplified regimes influence tax declarations. A randomized control trial among 1,500 irregular firms in Piaui, Brazil showed that adding the tax amount due and records on transactions to a warning notification improved compliance in 21 percentage points and increased the reported revenue in 39 percent. Firms without an accountant were less likely to
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