Home  Journals  Economic Analysis: Theory and Practice  6(573) - 2026 June

Economic analysis of deferred taxes: A critical review of methodological approaches of Russian researchers

Received: 25 March 2026

Accepted: 14 May 2026

Available online: 30 June 2026

Subject Heading: COMPREHENSIVE ECONOMIC AND FINANCIAL ANALYSIS

JEL Classification: G39, M49

Pages: 193-212

https://doi.org/10.24891/vgeypy

Subject. The economic content of deferred taxes as an object of economic (financial) analysis.
Objectives. Clarification and clarification of the economic content of deferred taxes through a critical review of existing methodological approaches to their economic (financial) analysis.
Methods. The work is theoretical in nature. Standard scientific methods were used: the dialectical method of scientific cognition, the method of collecting theoretical information, as well as analysis, synthesis, observation and comparison. The theoretical and methodological basis of the critical review was made up of the works of Russian researchers in the field of economic and financial analysis.
Results. The established conceptual and logical inaccuracies in determining the economic content of deferred taxes were explained on the basis of the provisions of accounting theory. Recommendations have been developed (with their justification and limitations) on the inclusion or exclusion of deferred taxes from the calculation of economic (financial) analysis indicators.
Conclusions. Currently, due to the deep crisis of accounting science, the nature of deferred taxes continues to remain undisclosed. The main academic discussions on the economic content of deferred taxes were conducted until the 1970s. It is generally accepted that deferred taxes strictly do not correspond to the definitions of "assets" and "liabilities", but despite this they are reflected as such. At the same time, the characteristics of "assets" and "liabilities" cannot be equally attributed to deferred taxes. The paper shows what deferred taxes, as a "construction" of accounting, are not in relation to the central scientific ideas about them.

Keywords: deferred taxes, economic analysis, financial analysis, income taxes, financial statements

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