MainAuthors Andrey A. Aksentev Postgraduate student of the Department of Accounting, Audit and Automated Data Processing, ; Accountant Kuban State University; Krasnodar; Perspektiva LLC , ; 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 Analysis of the Russian Accounting Labor Market from the Perspective of the Theory of Environmental Determinism Economic Problems and Legal Practice — Issue №4 2024: 191-212