Relevant bibliographies by topics / Tax Due and Deferred Tax

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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 (October 15, 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 probability of less than 50 per cent, deferred tax assets are not recognized and the company will record the reserves Deferred tax assets. Other problems also arise when the company has a large accounting income (Book Income) in comparison with the fiscal (Taxable Income) earnings in the financial statements. Problems in these conditions include companies, especially companies that have Go Public on its management will conduct earnings management as a fraud (fraud) relation in tax payment or reporting tax payable on the company. Companies that have a higher account income (Income Income) than a fiscal profit (Taxable Income) tendency to manage earnings at the company will be high in order to avoid large tax payments. This research is feasible to find empirical evidence whether the ownership of the deferred tax of the company or the difference between the Company's Book Income and Taxable Income affects Profit Management. The results of the research found that Deferred Tax Assets did not affect the Earning Management, Size did not affect the Earning Management, Growth (growth) did not affect the Earning Management, Leverage has no effect on Earning Management, Simultaneously Deferred Tax Assets, Size, Growth and Leverage Has no effect on earnings management for basic manufacturing industries for 2014 and 2015. Keyword: Deferred Tax Asset, Profit Management (Earning Management), Size, Growth, Leverage.
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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 (January 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 future tax benefits, while the book value is based on the median level of future tax benefits. The loss carryover also has an indirect effect on firm value in that it induces the firm to exercise its real option to invest early. This reduces firm value before investment takes place and decreases the market-to-book ratio of physical assets after investment takes place.
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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 (July 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-financial firms, with the former being clearly favored, at least from this short-run effect. These findings seem to coincide with the view that tax policy design is usually shaped by taking into consideration powerful groups' interests. Regarding probable Determinants of Deferred Tax Assets for Tax Loss Carry forwards, the authors find that firms the audit firm may significantly affect recognized amounts due to firm specific internal guidelines and due to the overall quality of the audit.
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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 (March 20, 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 change in the debt-to-equity (DTE) ratios for the 2004-2010 period when net deferred tax balances are eliminated and corresponding adjustments are made in the total liability and stockholders equity balances. Based on our observations, we propose that the underlying issue in accounting for deferred taxes is the unit problem and argue that deferred taxes do not represent assets and liabilities as defined by accounting standards.<strong></strong></p>
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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 (May 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 Enforcement Releases (AAERs). A set of control firms are matched by asset size, two-digit SIC code, year, and nature of income (positive versus negative pretax income). We also perform analyses using a larger, nonmatched control sample. Our results indicate that, for firms with positive pretax income, DTE-based variables have strong incremental associations with fraud occurrence, beyond discretionary accruals and selected other explanatory variables, in the year of fraud onset. DTE-based variables have modest incremental power to explain future (next-year) fraud occurrence (but only when using matched samples). BMT-based variables generally lack explanatory power. In summary, this study provides new information about managers' tax reporting behavior in the presence of fraud, and suggests that DTE-based variables are likely to be useful in detecting fraud.
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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 (January 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 (DTL) component related to revenue and expense accruals and reserves can be used to detect earnings management to avoid an earnings decline. In addition, we build on Joos et al.'s (2003) results and partition our sample into firm-years with positive and negative changes in net DTLs and repeat our analyses. In contrast to the Joos et al. (2003) finding that DTE can be used to detect earnings management only for firm-years in which DTE is negative, we find that both subsamples reflect earnings management of revenue and expense accruals and reserves to report earnings increases.
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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 (August 28, 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 results revealed that the dual reporting system had caused a significant gap between the STR (the tax rate that SMEs supposed to pay) and ETRs (the actual tax rates paid by SMEs) in the Malaysia tax system. In addition, the findings provided evidence of the tax avoidance strategies utilised by SMEs which cause lower ETRs as follows: exempt income and tax incentives, disallowable expenses, absorbed losses and capital allowances, deferred tax expenses, size and leverage. Thus, the findings confirmed the tax gap theory in the SMEs tax system which implied a loss of tax revenue to the government due to tax avoidance activities. Findings The findings had provided useful feedbacks to the policymakers such as accounting bodies and the relevant tax authorities to address the issue and realign the two systems which are accounting standards and tax system to minimize the gap. Type of Paper Empirical paper Keywords: , Dual Reporting System; ETRs; SMEs; STR; Tax Gap
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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 (July 25, 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 standards for enterprises in Indonesia. PSAK No. 46.The purpose of this research is to know concerning PSAK NO. 46 and see if PSAK NO. 46 already applied on the PT Astra International Tbk, PT Mustika Ratu Tbk, PT Mayora Indah Tbk. And how its influence from the application of PSAK NO.46 of the income statement of the company. The study was conducted at the corner of Indonesia stock exchange at STIE Kesatuan Bogor. The results showed that in the application of PSAK NO. 46 will develop assets and deferred tax liabilities interest arising due to temporary differences. The influence of the application of PSAK NO. 46 on the income statements give rise to a difference between the burden of income tax with income tax debt resulting from the existence of differences in recognition of tax-deferred interest assets, which is set to PSAK NO. 46.
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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 (April 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 the market value of banks. The literature highlights issues involving DTAs related to their ability to generate economic benefits and control of the entity, especially in the banking industry, due to not fulfilling the role of financial intermediation, which would make them devoid of economic substance. This would signal potential bank risks and weaknesses, such as a reduction in the quality of equity and profits, in addition to distortions in the economic-financial indicators, which would justify a negative perception on the part of investors. As the study’s main contribution to the literature, we can highlight the identification that in the Brazilian market, the asymmetries between banks’ taxable and corporate earnings, the origin of deferred tax assets, weigh negatively on the market value of these institutions. We empirically tested the hypothesis in the Brazilian capital market, using data from 2000 to 2017 on publicly-held banks, by estimating two models - Market-to-Book and Ohlson (1995). The results of this study show that in the Brazilian capital market there is a negative relationship between the volume of the banks’ DTAs and the market value of these entities, corroborating the hypothesis that investors identify the relevance of these assets in the equity structure as a sign of the quality of the equity and the profit of these entities being undermined.
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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 aims to study and to develop the analysis of the tax efficiency of a business entity that provides the external users with financial reporting an understanding of the intentions of management personnel as for the owners and investors capital preservation and the state interests’ realization. Results. The investigation of issues, which are connected with the disclosure of information on expenses on corporate income tax in the financial statements has been extended. New analytical indicators of tax efficiency and additive factor models of expenses on corporate profit tax have been proposed. The importance of calculating the analytical indicator "effective tax rate on profit" has been substantiated. It has been reasoned that the analysis of the formation of the income tax enables the search for additional free sources of financing for the activity. An analytical procedure for understanding the tax efficiency of an entity has been developed. The procedure of testing for the risk of non-payment of income tax by the entity has been proposed. The procedure for assessing the risk of lowering retained earnings in the future due to the deferred income tax in the reporting period has been disclosed. The form of an analytical table, which can facilitate the unification of the management document "Management Report" in terms of the characteristics of the tax environment of the entity, has been developed. The stencil of the analytical conclusion as for the tax efficiency of the business entity, which promotes the information culture of documenting the generalizations about the intentions of the managerial staff regarding the owners' and investors' capital preservation and the state interests’ realization, has been proposed.
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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 professional papers, analysis of the past development from both historical and regional perspective, and deduction of the author's personal conclusions using illustrative charts and a practical example. The dissertation is composed of three interlocking parts looking at deferred tax on its own, the deferred tax in business combinations and deferred tax in a broader context. It is evident, that deferred tax lies at the core of the whole study; however, it does not mean that the ultimate purpose was to dwell on its tiniest details. On the contrary, details, such as the distinction between enacted and substantively enacted tax rates and laws, are pointed out only to shed additional light on the general situation -- especially as the short-term convergence project on deferred taxes is coming to its end -- and on the role of rules versus principles in the current accounting standards, especially on the role of the true and fair view principle. In the first part, the fundamental building blocks (such as the methods of accounting for deferred taxes and the various differences) are introduced from the viewpoint of standards applicable in the United Kingdom, the United States of America, the Czech Republic, and of International Financial Reporting Standards. All the standards are first discussed in chronological order with only the defining issues being analysed; afterwards, the standards are grouped according to the relevant standard setters and discussed in greater detail. The overall picture summarises the main points of the first three chapters. The second part provides the reader first with a general overview of deferred taxes in business combinations, and then focuses on deferred tax assets and the temporary difference arising from the initial recognition of goodwill. The conceptual inconsistencies and the gradually increasing complexity are portrayed using illustrative charts and the results of a simplified practical example based on the data taken from the standards themselves. The conclusion of this part is quite simple: something needs to be done. The question is what. The third part tries to provide the answer. The tentative conclusion is that the path followed by UK standards might currently be the most principle-based, and therefore it could be worth looking at; moreover, it can show that the effort devoted to the reconciliation of US and international standards might be worthless unless it also reconsiders the logic of using the balance sheet liability method with comprehensive allocation but without discounting. The competition among individual standard setters has proved to be of a great importance as it demonstrates that the acceptable alternatives are working not only in the minds of academics, but also in the real world. Finally, the issues of individual responsibility and professional judgement are raised, the pros and cons weighed, and the direction for further research indicated.
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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
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 / CRR em 2014. Concluímos também que a acumulação e a falta de condições favoráveis à reversão deste tipo de ativos no contexto nacional veio apresentar alguns cenários não previstos.
Deferred Tax Assets in Portuguese banking have increased tremendously during the past few years. In this paper we try to achieve some conclusions about the impact and relevance of these types of assets in banking results and performance. We conducted a Statistic and Econometric analysis to test the relevance and significance of these assets in results. We have concluded that the weighting and amount of Dta's in the Portuguese banking system has indeed influenced results, especially after the introduction of the new CRD IV / CRR directive in 2014. We have also concluded that the accumulation of these assets and the lack of reversal conditions in the Portuguese banking systems has brought some unpredicted scenarios.
info:eu-repo/semantics/publishedVersion
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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 highlight the differences between IRA and 401(k) on their contribution limits and household's eligibility. While IRA has a lower contribution limit and is available to all households, 401(k) has a much higher contribution limit but is only accessible by a fraction of households. In the second chapter, I present an overlapping-generations model to capture the effects of tax-deferred saving accounts in a general equilibrium framework. There are four key aspects to the model: first, households can save in both ordinary saving account and tax-deferred saving account. Second, there is a nonlinear progressive income tax system. Third, households are heterogeneous in their labor productivity and 401(k) eligibility. Fourth, households decide consumption, savings and labor supply endogenously. The model is calibrated to the US economy in 2000, with the distribution of 401(k) eligibility being an endogenous outcome that matches the data reported in Survey of Income and Program Participation (SIPP) in 2001. In the third chapter, I study the quantitative effects of tax-deferred saving accounts on the aggregate economy and investigate their policy implications. Specifically, I estimate the macroeconomic impacts of eliminating tax-deferred saving accounts from the economy. To highlight the role played by the heterogeneity of 401(k) eligibility, I conduct a quantitative exercise that provide universal 401(k) eligibility to all households. In these experiments, I maintain government revenue neutrality by introducing a new proportional income tax (subsidy) that has the same effects as a upward (downward) shift of all marginal tax rates in the US income tax schedule. Since the institutional settings of tax-deferred saving accounts essentially provide consumption tax treatments on households retirement savings, I further explore the implications of tax-deferred saving accounts for a proportional consumption tax reform. Results from this study indicate that tax-deferred saving accounts have significant impacts on the aggregate economy and demonstrate that these accounts substantially reduce the impacts of a consumption tax reform.
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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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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-based methodology. I also examine various factors that could affect investors' measurement of these liabilities. In doing so, I develop a new method to identify tax-sensitive firms to implement my tests. This method incorporates forward-looking profit expectations without a look-ahead bias. Finally, I provide evidence of circumstances where investors discount deferred tax liabilities despite current accounting standards prohibiting managers from discounting these deferred tax liabilities in the reported financial statements. As depreciation-related deferred tax liabilities are among the largest and most common deferred tax liabilities, my study provides important insights into investors' valuation of firms' tax planning.

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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 deferred tax are normal. However, when the detailed amounts of deferred tax are abnormally high, judgment differs significantly. Our result is important for standard setters, as they may consider further developing guidance in standards (such as IAS 1 and IAS 12) and in the Practice Statement for how to judge materiality of information, in accordance with the materiality principle set forth in IAS 1.31. By doing so, the risk of information overload can be reduced. Our study thus contributes to the current debate on the extent of disclosure. Our results are novel and the method used allows for the isolation of effects and the identification of causal relationships.
Series: WU International Taxation Research Paper Series
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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 as well as deferred tax. Subsequently, it describes the actual closing of the accounts followed by the description of the financial statements. Theoretical part is completed by description of all related subsequent events such as audit, declaration of taxes, preparation of annual report and publication duties of the corporation. Practical part of the thesis focused on application of the theoretical findings on the process of the 2008 financial statements preparation of Planet A Corporation and evaluation of the financial statements and accounting as a true presentation of the company. Discrepancies and potential mistakes were commented with recommendation of possible solutions presented to the company management. Finally, the financial statements were considered as representing the true financial situation of the company.
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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.
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.
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 of the causality in this relation is not clear. While BTDs could proxy for earnings quality, they may also reveal underlying economic events or management's private information about future performance or simply predict future reversals in effective tax rates. I divide total BTDs into their measurable components: temporary (deferred taxes) and non-temporary (permanent differences and tax accruals), and test their relation with the components of net income changes: pretax earnings changes and tax expense changes. I hypothesize that the non-temporary component of BTDs is negatively related to future changes in tax expense, whereas the temporary component of BTDs is negatively related to changes in future pretax earnings. I also examine the maintained hypothesis that the lower earnings growth for large BTD firms is due to earnings management. I use various proxies from prior literature to identify firms potentially managing earnings and test whether the presence or absence of suspected earnings management activity alters the relation between BTDs and earnings changes. My results provide compelling evidence that permanent BTDs are related only to future changes in tax expense, and temporary BTDs are related to changes in pretax earnings. These results are robust to multiple sensitivity analyses, including a replication of the sample and methodology of Lev and Nissim. The results also hold in the case of firms not suspected of earnings management. In fact, 1 find only limited evidence that the results are stronger in the presence of earnings management. Overall, my study suggests that it is only the temporary component of BTDs that is related to future firm performance, with non-temporary differences being related to future tax expense changes, and that these results are primarily due to underlying economic factors, not earnings management.
Committee in charge: David Guenther, Chairperson, Accounting; Steven Matsunaga, Member, Accounting; Linda Krull, Member, Accounting; Glen Waddell, Outside Member, Economics
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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. Frankfurt am Main: P. Lang, 1992.

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Board, Accounting Standards. Deferred tax. Central Milton Keynes: ASB Publications, 2000.

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

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

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Tax-deferred exchanges. Saragota, CA: Allyear Tax Guides, 2003.

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

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

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

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

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Peppitt, Matthew. Tax due diligence. London: 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, 362–82. Boston, MA: 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, 151–79. Berlin, Heidelberg: 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, 183–97. Cham: 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, 19–20. Wiesbaden: 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, 137–56. Wiesbaden: 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, 192–98. Wiesbaden: 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, 21–50. Wiesbaden: 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, 51–77. Wiesbaden: 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, 78–136. Wiesbaden: 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, 157–91. Wiesbaden: 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 the first measures introduced, those from March and April 2020. It discusses the deferral or installment payment of due and deferred tax liabilities. The measure of deferral, installment payment of tax liability, is certainly the most important and most popular measure among taxpayers. It is explained how tax measures during a pandemic should look according to the recommendations of the Organization for Economic Co-operation and Development (OECD). We explain other measures that have been introduced to facilitate business. These are the extension of the deadline for filing income tax, the exemption from VAT, the enforcement procedure and the payment of the annual tax rate. Despite the measures taken so far, it is important to emphasize that the Covid-19 pandemic is still ongoing, and that according to some experts, a real crisis with visible consequences of the pandemic is still to be expected. Accordingly, it is to be expected that the current measures are very likely to be further changed, upgraded and adjusted as the situation changes. We consider it important to note that the framework of this paper does not allow a detailed analysis and that we are forced to limit ourselves exclusively to some aspects of the issue at hand.
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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). Paris, France: 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). Paris, France: 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). Paris, France: 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. New York, NY, USA: 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). Paris, France: 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. Cambridge, MA: National Bureau of Economic Research, October 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. Cambridge, MA: National Bureau of Economic Research, February 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. Cambridge, MA: National Bureau of Economic Research, June 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. Cambridge, MA: National Bureau of Economic Research, August 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. Cambridge, MA: National Bureau of Economic Research, September 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? Cambridge, MA: National Bureau of Economic Research, January 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, October 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, March 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), December 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. It is also argued that tax amnesties might incentivise non-compliance – taxpayers may engage in non-compliance in the hope of benefiting from an amnesty. This paper examines the administration of tax amnesties in various jurisdictions around the world, including the United States, Australia, Canada, Kenya and South Africa. The paper makes a cost-benefit analysis of these and other tax amnesties – and from this analysis develops a model tax amnesty, whose features maximise the benefits of a tax amnesty while minimising the potential costs. The model tax amnesty: (1) is permanent, (2) is available only to taxpayers who make a voluntary disclosure, (3) relieves taxpayers of penalties, interest and the risk of prosecution, but treats intentional and unintentional non-compliance differently, (4) has clear reporting requirements for taxpayers, and (5) is communicated clearly to attract non-compliant taxpayers without appearing unfair to the compliant ones. The paper then focuses on the Ugandan tax amnesty introduced in July 2019 – a Voluntary Disclosure Programme (VDP). As at 7 November 2020, this initiative had raised USh16.8 billion (US$6.2 million) against a projection of USh45 billion (US$16.6 million). The paper examines the legal regime and administration of this VDP, scoring it against the model tax amnesty. It notes that, while the Ugandan VDP partially matches up to the model tax amnesty, because it is permanent, restricted to taxpayers who make voluntary disclosure and relieves penalties and interest only, it still falls short due to a number of limitations. These include: (1) communication of the administration of the VDP through a public notice, instead of a practice note that is binding on the tax authority; (2) uncertainty regarding situations where a VDP application is made while the tax authority has been doing a secret investigation into the taxpayer’s affairs; (3) the absence of differentiated treatment between taxpayers involved in intentional non-compliance, and those whose non-compliance may be unintentional; (4) lack of clarity on how the VDP protects the taxpayer when non-compliance involves the breach of other non-tax statutes, such as those governing financial regulation; (5)absence of clear timelines in the administration of the VDP, which creates uncertainty;(6)failure to cater for voluntary disclosures with minor errors; (7) lack of clarity on VDP applications that result in a refund position for the applicant; and (8) lack of clarity on how often a VDP application can be made. The paper offers recommendations on how the Ugandan VDP can be aligned to match the model tax amnesty, in order to gain the most from this compliance tool.
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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, May 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 regularize their status without the added information. These findings suggest the use of third party information to support voluntary compliance may present an opportunity for digital services to improve tax revenue services.
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