|Tax accounting focuses on the preparation, analysis and presentation of tax returns and tax payments. An accounting technique used to keep track of differences between total recorded income and total income for tax purposes. Deferred income tax liabilities estimate future taxes that will be assessed on current earnings. Deferred income tax assets reflect future income tax reductions on current earnings.
Peer review refers to the work done during the screening of submitted manuscripts and funding applications. This process encourages authors to meet the accepted standards of their discipline and reduces the dissemination of irrelevant findings, unwarranted claims, unacceptable interpretations, and personal views. Publications that have not undergone peer review are likely to be regarded with suspicion by academic scholars and professionals.
International Journal of Economics & Management Sciences (IJEMS) is one of the double blind peer-reviewed journal on accounting for income taxes. IJEMS promotes academic debates on the status quo, aiming to bridge disciplines, theory and practice. Audit and accounting/financial failures instigated the recent economic and financial crisis, triggering the worldwide recession. These factors require ongoing investigation to alleviate the present crises and help avert the next one. Beyond the immediate crisis, economic policies, accounting and auditing affect the stability of major institutions and even national and international economies, with the center of gravity of the industrial sector in constant transition.
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