Sorry, this article is only available in Русский.
PROBLEM OF INTERCONNECTION OF FINANCIAL AND TAX ACCOUNTING
Shishkova Natalia Vladimirovna1, Zhabyko Lyudmila Liverevna2
1Far Eastern Federal University, 3rd year student
2Far Eastern Federal University, Associate Professor of "Finance and Credit"
1Far Eastern Federal University, 3rd year student
2Far Eastern Federal University, Associate Professor of "Finance and Credit"
Abstract
The article is about the division of tax and financial reporting in the workplace. In this context, the reasons for separation and the possibility of convergence of tax and financial reporting, foreign experience in this field are studied. Also in the article actions taken by the Government to address this problem are indicated. The author substantiates the position that keeping both tax and financial reporting leads to an increase in business spending.
Keywords: accounting information, financial accounting, tax accounting, taxation, taxation system
Article reference:
Problem of interconnection of financial and tax accounting // Economics and innovations management. 2014. № 4 [Electronic journal]. URL: https://ekonomika.snauka.ru/en/2014/04/4949
View this article in Russian
© If you have found a violation of copyrights please notify us immediately by e-mail or feedback form.
Contact author (comments/reviews)
Write comment
You must authorise to write a comment.
Если Вы еще не зарегистрированы на сайте, то Вам необходимо зарегистрироваться: