Deferred Tax Reporting in Czech Limited Partnerships

Richard Stiebal ()
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Richard Stiebal: Prague University of Economics and Business

Chapter Chapter 23 in Regulation of Finance and Accounting, 2022, pp 289-301 from Springer

Abstract: Abstract This chapter discusses the role of deferred tax in pass-through entities and examines how Czech limited partnerships, which can be classified as partly pass-through, approach deferred tax reporting. It is found that Czech partnerships mostly acknowledge their tax position for deferred tax purposes and comply with basic deferred tax accounting principles, with desirable outcomes being more frequent among partnerships audited by any of the Big Four accounting firms. This chapter also presents a proposed method of deferred tax computation for partly pass-through entities which is formulated on the background of interperiod income tax allocation.

Keywords: Deferred tax; Limited partnership; Pass-through entity (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-3-030-99873-8_23

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DOI: 10.1007/978-3-030-99873-8_23

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