Deferred tax for tax planning in the Czech agricultural companies

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F19%3A43916365" target="_blank" >RIV/62156489:43110/19:43916365 - isvavai.cz</a>

Výsledek na webu

<a href="https://doi.org/10.17221/312/2018-AGRICECON" target="_blank" >https://doi.org/10.17221/312/2018-AGRICECON</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.17221/312/2018-AGRICECON" target="_blank" >10.17221/312/2018-AGRICECON</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Deferred tax for tax planning in the Czech agricultural companies

Popis výsledku v původním jazyce

The paper is aimed at the materiality of deferred tax in agricultural holdings and the development of a proposal for simplification of deferred tax reporting in agriculture. The analysis of materiality and the structure of deferred tax in agricultural holdings which are obliged to report deferred tax is researched. The dataset covers the financial statements of the agricultural holdings (joint stock companies) obliged to report deferred tax during the period 2011-2015. The dataset covers hand-collected 1 110 firm-years. Based on the results of the study, the category deferred tax was identified as a material category and has to be reported. We found that the most common title for deferred tax reporting is the difference between the tax base and the carrying amount of long-term assets. The comparison of return on assets and adjusted return on assets reflecting the elimination of the deferred taxes effect reveals that the effect of deferred tax reporting is not so high in the large agricultural holdings in the Czech Republic.

Název v anglickém jazyce

Deferred tax for tax planning in the Czech agricultural companies

Popis výsledku anglicky

The paper is aimed at the materiality of deferred tax in agricultural holdings and the development of a proposal for simplification of deferred tax reporting in agriculture. The analysis of materiality and the structure of deferred tax in agricultural holdings which are obliged to report deferred tax is researched. The dataset covers the financial statements of the agricultural holdings (joint stock companies) obliged to report deferred tax during the period 2011-2015. The dataset covers hand-collected 1 110 firm-years. Based on the results of the study, the category deferred tax was identified as a material category and has to be reported. We found that the most common title for deferred tax reporting is the difference between the tax base and the carrying amount of long-term assets. The comparison of return on assets and adjusted return on assets reflecting the elimination of the deferred taxes effect reveals that the effect of deferred tax reporting is not so high in the large agricultural holdings in the Czech Republic.

Druh

J_imp - Článek v periodiku v databázi Web of Science

CEP obor

—

OECD FORD obor

40500 - Other agricultural sciences

Projekt

<a href="/cs/project/GA18-14082S" target="_blank" >GA18-14082S: Férové korporátní zdanění: Měření dopadu přesunu zisků na rozpočet České republiky</a><br>

Návaznosti

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Rok uplatnění

2019

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název periodika

Agricultural Economics-Zemedelska ekonomika

ISSN

0139-570X

e-ISSN

—

Svazek periodika

65

Číslo periodika v rámci svazku

8

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

10

Strana od-do

349-358

Kód UT WoS článku

000483344400001

EID výsledku v databázi Scopus

2-s2.0-85073371337