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Deferred tax for tax planning in the Czech agricultural companies

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Figure

Table 1. Structure of holdings by their economic size
Figure 1. Number of holdings and utilised agriculture area (UAA) in the Czech Republic
Table 3. Number and share of farms with deferred tax (DT) materiality in a given range
Table 4. Share of deferred tax asset (DTA) of deferred tax liability (DTL) in balance sheet total (BS total) (using a single rule)
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