RT Journal Article
SR Electronic
A1 Bohušová, Hana
A1 Vávrová, Eva
T1 The structure of the deferred income tax and its influence on indicators describing the economic performance of commercial insurance companies
JF Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
YR 2014
VO 55
IS 3
SP 143
OP 156
DO 10.11118/actaun200755030143
UL https://acta.mendelu.cz/artkey/acu-200703-0014.php
AB The main objective of this paper is presentation of findings gathered through an analysis of items that cause deferred income tax in commercial insurance companies in the Czech insurance market. The evaluation of the subject is focused in accordance with the concept of the presented paper as regards structure analysis of the deferred tax, working with a selection of insurers - members of the Czech Insurance Association. We study, document and evaluate the influence of the deferred income tax being related with the given available income, as well as related to the effective income tax rate in a commercial insurance company. This analysis concerns the evaluation of the present-day degree of transformation and approximation of the Czech system of insurance in the process of harmonization with the European insurance system.