Deferred Taxes in Trade
The issue of deferred taxes (deferred tax assets and deferred tax liabilities) have been intensively analysed from different perspectives. However, there is almost no paper entirely devoted to the analysis of the effects of deferred taxes on the performance of trade enterprises. Regarding this fact...
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| Format: | Article |
| Language: | English |
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Editura ASE
2017-12-01
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| Series: | Revista de Management Comparat International |
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| Online Access: | https://www.rmci.ase.ro/no18vol5/07.pdf |
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| _version_ | 1850117786761691136 |
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| author | Radojko LUKIC |
| author_facet | Radojko LUKIC |
| author_sort | Radojko LUKIC |
| collection | DOAJ |
| description | The issue of deferred taxes (deferred tax assets and deferred tax liabilities) have been intensively analysed from different perspectives. However, there is almost no paper entirely devoted to the analysis of the effects of deferred taxes on the performance of trade enterprises. Regarding this fact we attempt to conduct thorough analysis of the impact of deferred taxes on the performance of trading companies, with special insight into Serbia. Empirical analysis shows that deferred taxes are significant factor of performance of trading companies in countries with developed market economy, what is also the case with trade companies in Serbia. All this suggests that managers of trading companies must efficiently manage deferred taxes (net deferred tax assets (liabilities)) in order to achieve the target profit. |
| format | Article |
| id | doaj-art-9fc4232837804315878eb315d48fc32d |
| institution | OA Journals |
| issn | 1582-3458 2601-0968 |
| language | English |
| publishDate | 2017-12-01 |
| publisher | Editura ASE |
| record_format | Article |
| series | Revista de Management Comparat International |
| spelling | doaj-art-9fc4232837804315878eb315d48fc32d2025-08-20T02:36:02ZengEditura ASERevista de Management Comparat International1582-34582601-09682017-12-01185527544Deferred Taxes in Trade Radojko LUKIC0Faculty of Economics, University of Belgrade, Belgrade, SerbiaThe issue of deferred taxes (deferred tax assets and deferred tax liabilities) have been intensively analysed from different perspectives. However, there is almost no paper entirely devoted to the analysis of the effects of deferred taxes on the performance of trade enterprises. Regarding this fact we attempt to conduct thorough analysis of the impact of deferred taxes on the performance of trading companies, with special insight into Serbia. Empirical analysis shows that deferred taxes are significant factor of performance of trading companies in countries with developed market economy, what is also the case with trade companies in Serbia. All this suggests that managers of trading companies must efficiently manage deferred taxes (net deferred tax assets (liabilities)) in order to achieve the target profit. https://www.rmci.ase.ro/no18vol5/07.pdfdeferred tax assetsdeferred tax liabilitiesthe effective tax rateevaluation and effectsprofit |
| spellingShingle | Radojko LUKIC Deferred Taxes in Trade Revista de Management Comparat International deferred tax assets deferred tax liabilities the effective tax rate evaluation and effects profit |
| title | Deferred Taxes in Trade |
| title_full | Deferred Taxes in Trade |
| title_fullStr | Deferred Taxes in Trade |
| title_full_unstemmed | Deferred Taxes in Trade |
| title_short | Deferred Taxes in Trade |
| title_sort | deferred taxes in trade |
| topic | deferred tax assets deferred tax liabilities the effective tax rate evaluation and effects profit |
| url | https://www.rmci.ase.ro/no18vol5/07.pdf |
| work_keys_str_mv | AT radojkolukic deferredtaxesintrade |