Subject. This article examines the issues of the steady state in the theory of accounting for income taxes and the impact of firm size on the ability to settle deferred tax balances. Objectives. The article aims to test the hypothesis that a firm's size in a steady-state condition affects its ability to settle deferred tax balances. Methods. For the study, I used theoretical and empirical analyses applying statistical and econometric tools (linear regressions, calculation of mean and median values). Data from Russian organizations for 2012–2018, whose reporting was prepared according to Russian accounting standards, were analyzed. Results. The hypothesis by S. Davidson and W.M. Voss regarding the role of firm size does not solve the problem of the steady state, but it only clarifies it: the tax position of an organization (in terms of corporate income tax accruals and pre-tax profit) does not depend on its size. At the same time, the size of the company correlates with the scale of its investment policy. The quality of models is higher for large and medium-sized companies than for small businesses. The problem of the steady state is more acute for medium and large companies. Conclusions and Relevance. The results of the study are preliminary. The confirmation of the hypothesis justifies the choice of a comprehensive distribution of tax effects and opens up prospects for further research into the tax position of organizations based on accounting information. The results obtained can be used in regulatory studies in the field of profit tax accounting and in the development of methods for analyzing the tax position of organizations.
Keywords: deferred taxes, steady-state hypothesis, income taxes, tax effect
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