Wpływ sytuacji gospodarczej na alokację podatku dochodowego w przedsiębiorstwach w zakresie aktywów z tytułu podatku odroczonego
Impact of the Economic Situation on the Interperiod Income Tax Allocation With Focus on Deferred Tax Assets

Summary/Abstract: Purpose – The purpose of the paper is to verify the hypothesis that there is a difference in value of deferred tax assets during financial crisis and after it. In order to verify the research hypothesis nonparametric tests for differences between two groups are carried out. It is particularly interesting to know what role deferred tax assets play in financial statements in times of economic downturn. It is supposed that there are firms that use deferred tax assets in order to adjust their financial outcomes. Design/Methodology/approach – The empirical approach is based on the information from balance sheets of 250 enterprises active in Poland. These companies are divided into two groups according to their size: small and medium as well as large. The data cover five years, out of which, for the sake of comparison, the period of the economic downturn and the period after it are identified. Findings – The findings show that the way deferred tax assets are disclosed during the crisis and after it depends on firm’s size. For small and medium companies there are no statistically significant di fferences between the value of deferred tax assets in the both periods. However, for the group of large entities such differences can be observed. Originality/value – The article presents an original investigation of the research problem related to deferred tax, which has not been conducted before.

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