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Deferred Taxes in Trade

Author

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  • Radojko LUKIC

    (University of Belgrade, Serbia)

Abstract

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.

Suggested Citation

  • Radojko LUKIC, 2017. "Deferred Taxes in Trade," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 18(5), pages 527-544, December.
    • Handle: RePEc:rom:rmcimn:v:18:y:2017:i:5:p:527-544
    as

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    File URL: https://rmci.ase.ro/no18vol5/07.pdf
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    References listed on IDEAS

    as
    1. Savka VUCKOVIC-MILUTINOVIC & Radojko LUKIC, 2013. "Analysis of Deferred Taxes in the Business Environment in Serbia," Economia. Seria Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 16(1), pages 25-37, June.
    2. Skinner, Douglas J., 2008. "The rise of deferred tax assets in Japan: The role of deferred tax accounting in the Japanese banking crisis," Journal of Accounting and Economics, Elsevier, vol. 46(2-3), pages 218-239, December.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    deferred tax assets; deferred tax liabilities; the effective tax rate; evaluation and effects; profit.;
    All these keywords.

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • L81 - Industrial Organization - - Industry Studies: Services - - - Retail and Wholesale Trade; e-Commerce
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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