PT  - JOURNAL ARTICLE
AU  - Bohušová, Hana
AU  - Svoboda, Patrik
TI  - Deferred tax analysis and impact on firm's economic efficiency ratios
DP  - 2014 Dec 20
TA  - Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
PG  - 33--44
VI  - 53
IP  - 6
AID - 10.11118/actaun200553060033
IS  - 12118516
AB  - Category of deferred income tax is a complex topic including the whole accounting system and the income tax. Calculation method can be time-consuming and demanding a high quality system of analytical evidence and a system of valuation and demanding the high level of accountants' knowledge. The aim in the theoretical level was to analyze process of calculation and recording of deferred tax. Importance of recording of deferred tax and the impact on financial analysis ratios was analyzed. Fourteen business entities were examined. Deferred tax recording is a legal way to reduce retained earnings a to protect of its careless alocation.