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Companies, which operate in different countries and generate same revenues and expenses due to different tax laws in each country, create larger or smaller results. Tax statements in most cases differ from the financial statements. The purpose of research was to determine what are the differences in corporate profits, and the amount of tax firms in different countries. It was made for the simulation calculations of business balance sheets and tax balance sheets for the three countries. The starting point is to identify the amounts of revenues, costs, and expenses and then add the impact of local laws and accounting standards which have an impact on different heights of the income tax and deferred taxes. The study includes three countries, which differ in their laws on corporation tax and have in their local accounting standards: International Financial Reporting Standards and International Accounting Standards. The research showed the least tax paying companies in Serbia and the more tax paying companies in Croatia. The maximum period for the tax payment is in Serbia, while Slovenia has the best conditions for the benefit tax losses from previous years.

Income Tax, Deferred Tax and Their Impact on the Financial Statements in Slovenia, Croatia, and Serbia