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@inproceedings{1391481,
author = {Vávrová, Eva and Bohušová, Hana},
address = {Larissa},
booktitle = {Mibes 2007. Larissa: TEI of Larissa, 2007. ISBN 978-960-87764-7-0.},
edition = {1.},
keywords = {assets, commercial insurance company, liabilities, accounting, deferred income tax},
howpublished = {tištěná verze "print"},
language = {eng},
location = {Larissa},
isbn = {978-960-87764-7-0},
pages = {54-67},
publisher = {TEI of Larissa},
title = {Deferred Income Tax and Its Influence on Indicators Describing the Economic Performance of Commercial Insurance Companies in the Czech Republic},
year = {2007}
}
TY - JOUR
ID - 1391481
AU - Vávrová, Eva - Bohušová, Hana
PY - 2007
TI - Deferred Income Tax and Its Influence on Indicators Describing the Economic Performance of Commercial Insurance Companies in the Czech Republic
PB - TEI of Larissa
CY - Larissa
SN - 9789608776470
KW - assets, commercial insurance company, liabilities, accounting, deferred income tax
N2 - 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. This paper was made with the support of the project "The Czech Republic in the processes of integration and globalization, and the development of the agriculture and service sector in the new conditions of the integrated European market" -- subproject "Main tendencies in the development of a competitive environment within the integration and globalisation processes, and the adaptation of business entities to the new conditions of the integrated market" VZ MSM 6215648904
ER -
VÁVROVÁ, Eva and Hana BOHUŠOVÁ. Deferred Income Tax and Its Influence on Indicators Describing the Economic Performance of Commercial Insurance Companies in the Czech Republic. In \textit{Mibes 2007. Larissa: TEI of Larissa, 2007. ISBN 978-960-87764-7-0.}. 1st ed. Larissa: TEI of Larissa, 2007, p.~54-67. ISBN~978-960-87764-7-0.
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