Managerial aspects of using deferred tax assets and liabilities in agricultural companies
CUSTOS E AGRONEGOCIO ON LINE(2023)
Abstract
Study shows that managers of Serbian agriculture companies use accounting accruals for the non-current assets to create book-tax differences and influence effective tax rates. Also, we found that the synthetic variables of materiality show low materiality levels of deferred tax assets and liabilities, deferred tax expenses, and revenues reported in financial statements. But when those materiality variables are correlated with the non-current asset ratios, they are found to be positively associated, meaning that the more non-current assets are used in agriculture, the more material is deferred tax assets and liabilities in the statement of financial position and their effects on the effective tax rates.
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Key words
deferred tax assets,tax liabilities,tax planning,effective tax rates
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