UDC 657.446


Bragina Veronika Dmitrievna
Saint-Petersburg State University of Economics
master student

This article contains examination of the basis of tax reporting, tax accounting and topics connected with the Tax Code of the Russian Federation, legislative and regulatory provisions. Keeping tax accounting and reporting is one of the features of the tax system of the Russian Federation. The tax system affects the maintenance of the living standards of the population and relates about the state of the economy. In a result tax accounting and reporting play a major role in the development and functioning of the tax system in the country.

Keywords: accounting, economics, law, tax reporting

Article reference:
Conceptual bases of tax reporting // Economics and innovations management. 2015. № 12 [Electronic journal]. URL: http://ekonomika.snauka.ru/en/2015/12/10353

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