Title
Vrednovanje i efekti odloženih poreza na performanse kompanija
Creator
Vučković-Milutinović, Savka D., 1976-
Copyright date
2012
Object Links
Select license
Autorstvo-Nekomercijalno 3.0 Srbija (CC BY-NC 3.0)
License description
Dozvoljavate umnožavanje, distribuciju i javno saopštavanje dela, i prerade, ako se navede ime autora na način odredjen od strane autora ili davaoca licence. Ova licenca ne dozvoljava komercijalnu upotrebu dela. Osnovni opis Licence: http://creativecommons.org/licenses/by-nc/3.0/rs/deed.sr_LATN Sadržaj ugovora u celini: http://creativecommons.org/licenses/by-nc/3.0/rs/legalcode.sr-Latn
Language
Serbian
Cobiss-ID
Theses Type
Doktorska disertacija
description
Datum odbrane: 25.10.2012.
Other responsibilities
mentor
Lukić, Radojko, 1954-
član komisije
Malinić, Dejan, 1962-
član komisije
Raičević, Božidar, 1941-
Academic Expertise
Društveno-humanističke nauke
University
Univerzitet u Beogradu
Faculty
Ekonomski fakultet
Group
Katedra za računovodstvo i poslovne finansije
Alternative title
Valuation of deferred taxes and its impact on companies' performance
Publisher
[S. Vučković-Milutinović]
Format
PDF/A (363 listова)
description
Društvene nauke - Ekonomija /
Social sciences - Economics
Abstract (sr)
Odlaganje poreskih plaćanja jedna je od najatraktivnijih kompanijskih strategija na polju upravljanja poreskim opterećenjem, ali iznosi odloženih poreza (kao i odloženih poreskih ušteda) dugo nisu mogli da se sagledaju iz finansijskih izveštaja. Dilema oko toga da li uopšte treba izveštavati o odloženim porezima i u kojoj meri njihovo iskazivanje omogućava realniju procenu performansi poslovanja još uvek je aktuelna. Cilj ove disertacije je da jednim celovitim istraživanjem fenomena odloženih poreza doprinese razrešenju postavljenih dilema...
Abstract (en)
Tax deferral is one of the most attractive tax management strategie, but amounts of
deferred taxes (as well as deferred tax savings) could not be perceived from the financial
statements for a long period of time. Weather or not deferred taxes should be reported and
to what extant they provide better evaluation of firm’s performance is still a question. The
purpose of this dissertation is to contribute to answer of this question by providing a
comprehensive research of the deffered taxes phenomenon.
Deferred taxes result from temporary differences between financial accounting and
tax rules of the calculation of periodic results. In order to assess justification for these
differences and perspectives of deferred tax, a comparison between objectives and basic
concepts of financial versus tax reporting was made, as well as the comparative analysis of
the status and tendencies across certain countries with the emphasis on demonstrated
advantages and disadvantages of different relationships between one and the other reporting
system. It was shown that the compliance of income calculation for accounting and tax
purposes would be at the expense of the achievement of objectives for both financial
reporting and income taxation, so that the divergence is conceptually founded and
desirable. However, this does not mean that ,in the same time, there does exist a possibility
of using identical approaches on many issues. The divergence raises reporting costs and it
is justified only if it contributes to the increase of expressive power of presented reports.
Advantages of divergence over uniform model back up expectations that the
differences between accounting and tax rules will keep on occurring, as well as deferred
tax. The deffered taxes amount increases with the increase of the temporary differences and
tax rates which applied to the temporary differences and give the amounts of of future
increase and decrease of tax payments.
Authors Key words
finansijsko izveštavanje, poresko računovodstvo, odloženi porezi, ocena performansi, poresko planiranje, efektivna poreska stopa
Authors Key words
financial reporting, tax accounting, deferred tax, performance evaluating, tax planning, effective tax rate
Classification
657.3:336.2(043.3)
Subject
Poslovne knjige
Type
Tekst
Abstract (sr)
Odlaganje poreskih plaćanja jedna je od najatraktivnijih kompanijskih strategija na polju upravljanja poreskim opterećenjem, ali iznosi odloženih poreza (kao i odloženih poreskih ušteda) dugo nisu mogli da se sagledaju iz finansijskih izveštaja. Dilema oko toga da li uopšte treba izveštavati o odloženim porezima i u kojoj meri njihovo iskazivanje omogućava realniju procenu performansi poslovanja još uvek je aktuelna. Cilj ove disertacije je da jednim celovitim istraživanjem fenomena odloženih poreza doprinese razrešenju postavljenih dilema...
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