| Autor: Sylwia Grenda | 27 |
Strony: 27-36
pełen tekst
MANAGING DEFERRED TAX IN THE CRISIS
Summary
The article presents possibilities of managing deferred tax as an element that has an impact on the net financial result of companies. The paper lists various methods that according to tax regulations play a key role in a process of managing deferred tax and allow companies to achieve their financial targets.
The article is divided into three parts. First of them describes the idea of the deferred tax. In the second part tax calculation rules and principles directly related to the deferred tax are presented. The last part focuses on methods and tools that are used in order to achieve previously defined financial targets or significantly help in reaching them.
pełen tekstMANAGING DEFERRED TAX IN THE CRISIS
Summary
The article presents possibilities of managing deferred tax as an element that has an impact on the net financial result of companies. The paper lists various methods that according to tax regulations play a key role in a process of managing deferred tax and allow companies to achieve their financial targets.
The article is divided into three parts. First of them describes the idea of the deferred tax. In the second part tax calculation rules and principles directly related to the deferred tax are presented. The last part focuses on methods and tools that are used in order to achieve previously defined financial targets or significantly help in reaching them.