MainAuthors Andrey A. Aksentev Kuban State University; Perspektiva LLC , Krasnodar, Russian Federation; Russian Federation ARTICLES: Assigned Asset Value and Investment Tax Deduction: Deferred Tax Accounting Problems Economic Problems and Legal Practice — Issue №5 2023: 270-282 Problems of Presenting Information about Deferred Taxes Economic Problems and Legal Practice — Issue №6 2023: 176-191