Home  Journals  Economic Analysis: Theory and Practice  10(565) - 2025 October

Methodology for analyzing net deferred tax positions

Received: 4 June 2025

Accepted: 25 July 2025

Available online: 15 October 2025

Subject Heading: COMPREHENSIVE ECONOMIC AND FINANCIAL ANALYSIS

JEL Classification: G39, M49

Pages: 175-194

https://doi.org/10.24891/cknjij

Subject. The article discusses methodological features of financial analysis of net deferred tax positions.
Objectives. The aim is to develop a methodology for analyzing net deferred tax positions and substantiate its applicability using the case of accounting (financial) statements of Russian companies.
Methods. The study employs standard scientific methods, i.e. the dialectical method of scientific cognition, method of collecting theoretical information, formalization, as well as analysis, synthesis, observation, and comparison.
Results. The paper characterizes the concepts of "deferred tax position" and "net deferred tax position", clarifies the types of deferred tax positions and provides their accounting and economic interpretation. I developed a methodology to analyze net deferred tax positions, established a possibility to assess the deferred tax position, using the case of Russian companies that prepare their financial statements under the Russian Accounting Standards.
Conclusions. The paper attempts to show how the current income tax behaves depending on the deferred tax position occupied by an organization from the point of view of financial analysis. As the methodology is refined and critically discussed, there is every reason to include it in a comprehensive financial analysis.

Keywords: deferred tax, financial analysis, income tax, financial statement

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