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Journal articles on the topic 'Tax accounting'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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1

Сорокина, Л. Н., Н. Б. Гусарева, and А. В. Бондаренко. "Accounting and tax accounting of corporate income tax." Экономика и предпринимательство, no. 9(122) (October 3, 2020): 1246–50. http://dx.doi.org/10.34925/eip.2020.122.9.244.

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Современная бухгалтерская отчетность должна быть понятна пользователю при принятии управленческих решений. В отчете о финансовых результата отражается прибыль до налогообложения, которая определена по правилам бухгалтерского учета. А обязательства перед бюджетом по налогу на прибыль организаций определяются по правилам налогового учета, которые регламентируются Налоговым кодексом. В этой связи, пользователю финансовой отчетности необходимо прозрачность при анализе чистой прибыли. На чистую прибыль, в свою очередь, исчисленный налог на прибыль влияет не в полной мере. Поэтому данная статья пред

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Sumar, Ramiro Rodrigues. "Accounting Automation and the Future of the Accounting Profession." Núcleo do Conhecimento 17, no. 06 (2021): 167–81. https://doi.org/10.32749/nucleodoconhecimento.com.br/accounting/accounting-profession.

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The presence of quality in the services provided is indeed indispensable for the survival of the accounting profession, since it translates into the objective of an accountant. Information systems, new artificial intelligence technologies and innovation, when connected with the expertise of accounting professionals, can result in greater performance of companies and, consequently, the economy. Considering that the profession of the accountant seeks to provide tax information to the tax authorities, this article aims to demonstrate that this profession is in a process of migration with regard t

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BONDARENKO, Olha, and Hanna KLOKOVA. "Tax accounting and reporting in the tax administration system." Economics. Finances. Law 12/1, no. - (2022): 18–20. http://dx.doi.org/10.37634/efp.2022.12(1).4.

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The paper is devoted to topical issues of tax accounting. The research topic is very important because it provides information to external and internal users in order to control the process of accrual, completeness and timely payment of taxes. Since the tax legislation is changing at a very fast pace and every accountant must be competent in these changes, as well as be involved in the control of the assessment of taxes and their timely payment. This also applies to the corporate income tax, because accounting for indicators related to this tax is in some way the most difficult. Disclosure of

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Ahmeti, Dr Sc Skender, Dr Sc Muhamet Aliu, MSc Alban Elshani, and Yllka Ahmeti. "TAX RESEARCH Financial Accounting versus Tax Accounting - Tax Rules’ Impact on Investment Decisions." ILIRIA International Review 4, no. 1 (2016): 9. http://dx.doi.org/10.21113/iir.v4i1.50.

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This paper provides guidance for all those interested in research related to tax. In the study are included three main areas dealing with taxes and about taxes: (1) the role of information in corporation tax expenditures under the rules and laws of the country against financial statements according to international accounting standards, (2) case study PTK; how much effective tax and tax on extra profit has it paid (3) the impact of tax rules on investment decisions - the reasons and profits of the company and the host country. We will try to summarize here the three areas of study and come to

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Камилова, Р. Ш., and К. Н. Загирова. "Inventory tax accounting." Экономика и предпринимательство, no. 6(119) (June 23, 2020): 1122–25. http://dx.doi.org/10.34925/eip.2020.119.6.238.

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В статье описывается о важности налогового учета в хозяйствующих субъектах. Ведение налогового учета входит в обязанность всех организаций, в том числе применяющих специальные налоговые режимы. Именно налоговый учет дает возможность формирования полной и достоверной информации о порядке учета в целях налогообложения хозяйственных операций. The article describes the importance of tax accounting in business entities. Keeping tax records is the responsibility of all organizations. It is tax accounting that enables the formation of complete and reliable information on the accounting procedure for

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Galaktionova, N. V. "ONLINE STORE: ACCOUNTING AND TAX ACCOUNTING." Социосфера / Sociosphere 8, no. 1 (2017): 30–34. http://dx.doi.org/10.24044/sph.2017.1.3.

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7

Meidijati, Meidijati, and Yvonne Augustine. "The Effect of Tax Accounting, Green Accounting, and Carbon Accounting on Environmental, Social, and Governance Performance: Moderated by Green Intellectual Capital." Technium Social Sciences Journal 31 (May 9, 2022): 371–87. http://dx.doi.org/10.47577/tssj.v31i1.6446.

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Researchers structured this study to obtain empirical evidence about how the effect of tax accounting (TAC), green accounting (GAC), and carbon accounting (CAC) on environmental, social, and governance (ESG) performance moderated by green intellectual capital (GIC). The financing of ESG activities according to tax accounting, green accounting, and carbon accounting. This study uses primary data obtained from respondents to questionnaire answers representing public companies (listed on the Indonesia Stock Exchange (IDX)). The researcher sent questionnaires via company email or email to official

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8

Vita Lisya, Siti Rosyafah, and Syafi’i. "PENGARUH PENGETAHUAN PERPAJAKAN DAN PERSEPSI TERHADAP MINAT MENJADI AKUNTAN PAJAK (Studi Pada Mahasiswa Akuntansi FEB Universitas Bhayangkara Surabaya)." AKUNTANSI '45 2, no. 1 (2021): 28–37. http://dx.doi.org/10.30640/akuntansi45.v2i1.103.

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The development of the business world and business practices that are increasingly rapidly increasing demand for labor, especially from accounting majors. A tax accountant is one of the promising job prospects in the accounting major. This study aims to determine the effect of tax knowledge, perceptions of interest in becoming a tax accountant. This study is a quantitative study with a sample calculated using the slovin formula and obtained a minimum sample of 62 respondents from Accounting Students FEB Bhayangkara University Surabaya. Data analysis was carried out using descriptive statistica

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Kröner, Michael, and Claus Beckenhaub. "Konzernsteuerquote: Vom Tax Accounting zum Tax Management." Die Unternehmensbesteuerung 1, no. 10 (2008): 631–40. http://dx.doi.org/10.9785/ubg-2008-011007.

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Harnovinsah, Harnovinsah, and Septyana Mubarakah. "DAMPAK TAX ACCOUNTING CHOICES TERHADAP TAX AGGRESSIVE." Jurnal Akuntansi 20, no. 2 (2017): 267. http://dx.doi.org/10.24912/ja.v20i2.58.

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Penelitian ini bertujuan untuk menganalisis tax accounting choices, defferen tax expense dan firm size sebagai indikator tax aggressiveness. Sampel yang digunakan penelitian ini sebanyak 50 perusahaan manufaktur yang terdaftar di Bursa Efek Indionesia (BEI) selama periode 2010-2014. Sampel diambil dengan cara purposive random sampling dengan menggunakan criteria tertentu. Tax accounting choices diukur dengan pemilihan metode garis lurus dan metode FIFO dengan variabel dummy, sedangkan untuk deffered tax expense diukur dengan membandingkan deffred tax expense dengan total asset.Firm size diukur

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Gugkaeva, Sof'ya. "Features of accounting and tax accounting of marketplaces." Russian Journal of Management 13, no. 2 (2025): 49–62. https://doi.org/10.29039/2500-1469-2025-13-2-49-62.

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In light of the rapid expansion of online trading via marketplaces in Russia, it has become essential to comprehend the particular accounting and tax consequences that arise from transactions between vendors and platforms. This paper aims to delve into the complexities of accounting and taxation for marketplaces in Russia and offer practical guidance for accountants and business proprietors operating on these platforms. This study is founded on an analysis of the Russian Tax Code, pertinent federal regulations, scholarly articles, and official publications from the Federal Tax Service. To gath

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Ibragimovna, Kunduzova Kumrikhon. "Accounting of tax benefits." ASIAN JOURNAL OF MULTIDIMENSIONAL RESEARCH 10, no. 5 (2021): 26–29. http://dx.doi.org/10.5958/2278-4853.2021.00362.1.

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Dvořáková, Dana. "Accounting versus Tax Depreciation." Český finanční a účetní časopis 2008, no. 1 (2008): 95–98. http://dx.doi.org/10.18267/j.cfuc.262.

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HANNA, CHRISTOPHER H., MARK R. MARTIN, MICHAEL J. DONOHUE, E. DANIEL LEIGHTMAN, CYM H. LOWELL, and LEONARD GOODMAN. "Corporate Income Tax Accounting." Journal of the American Taxation Association 32, no. 1 (2010): 83–84. http://dx.doi.org/10.2308/jata.2010.32.1.83.

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Магомедов, А. Г. "Accounting tax accounting as a management function." Экономика и предпринимательство, no. 4(129) (May 31, 2021): 1361–64. http://dx.doi.org/10.34925/eip.2021.129.4.272.

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В статье раскрываются актуальные вопросы применения налогового и бухгалтерского учета, обобщается соотношение налогового и бухгалтерского учета, дается анализ правоприменительной практики двух учетных систем. The article reveals topical issues of the application of tax and accounting, summarizes the relationship between tax and accounting, provides an analysis of the law enforcement practice of the two accounting systems.

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Волкова, М. В. "Accounting and tax accounting of intangible assets." Экономика и предпринимательство, no. 4(141) (July 11, 2022): 1044–47. http://dx.doi.org/10.34925/eip.2022.141.4.190.

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В последние годы изменению подверглись многие ПБУ, в том числе и ПБУ о нематериальных активах. Взамен был разработан новый ФСБУ 14/2021, который уже можно применять досрочно. Но для правильного применения данного стандарта его необходимо изучить и узнать, какие новшества были введены. Как это повлияет на бухгалтерский и налоговый учет НМА. In recent years, many PBUS have undergone changes, including the PBU on intangible assets. Instead, a new FSB 14/2021 was developed, which can already be applied ahead of schedule. But for the correct application of this standard, it is necessary to study it

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17

Sriyuniati, Fera. "Sosialisasi Akuntansi Perpajakan Bagi Siswa SMK Jurusan Akuntansi." Akuntansi dan Manajemen 14, no. 1 (2019): 104–10. http://dx.doi.org/10.30630/jam.v14i1.88.

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Tax accounting is a part of important competence for an accounting student.The purpose of tax accounting is to set the outstanding tax according to the financial reports. There are many accounting teachers and students of accounting in secondary schools who do not understand tax accounting. The cause of all that is the lack of tax accunting literatures, the lack of understanding of tax accounting itself and practice tax case that are less varied. The purpose of this service is to provide a tax accounting for accounting teachers and students ranging from counting to reporting tax itself. The wo

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OSIPCHUK, Daryna. "Tax accounting of government grants." Economics. Finances. Law 11/2, no. - (2022): 23–27. http://dx.doi.org/10.37634/efp.2022.11(2).5.

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The paper examines the issue of government grants tax accounting. The paper shows analysis of legal acts regulating the spheres of tax and accounting. The study shows that the accounting of grants affects the financial result before taxation according to accounting. However, according to tax accounting this effect is excluded due to the use of tax differences. The purpose of the paper is to analyze the changes to the tax legislation and determine its main impact on the tax accounting of state aid. The study highlights the main features of the relationship between government grants and income t

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Jurayevich, Tuychiev Alisher, and Khotamov Komil Rabbimovich. "The Issues Of Tax Liabilities Accounting." American Journal of Social Science and Education Innovations 02, no. 11 (2020): 628–36. http://dx.doi.org/10.37547/tajssei/volume02issue11-109.

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This article is devoted to the consideration of theoretical and methodological views, practical and legal basis for the accounting of liabilities, including tax liabilities. In addition, the article studies the current state of tax liability accounting and provides relevant proposals and recommendations.

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Dwi Rahayu, Dasep Heriansyah, and Iis Rohayati. "MENTAL TAX ACCOUNTING FRAMEWORK: EXPANDING THE BOUNDARIES OF MENTAL ACCOUNTING IN TAX DECISION-MAKING." Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan 2, no. 3 (2025): 938–46. https://doi.org/10.70248/jakpt.v2i3.2104.

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This study highlights the role of Mental Tax Accounting in shaping tax compliance in Indonesia, where national revenue largely depends on tax collection. The main issue addressed is the low level of tax compliance, which is not only caused by economic factors but also influenced by psychological aspects, such as how taxpayers mentally process tax-related information. This study aims to develop a Mental Tax Accounting framework by integrating the concepts of mental accounting, cognitive biases, and social factors within the taxation context. This study uses a systematic literature review of 25

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Al-Manhouri, Abdullah Hassan Al-Raimi, Sultan Ali Faraj Al-Sorihi, and Sawsan Salah Ahmed Salah Al-Dahab. "The Impact of Forensic Accountant Characteristics on Reducing Tax Evasion from the Perspective of External Auditors Working in Audit Firms and Companies in the Republic of Yemen: A Field Study." University of Science and Technology Journal for Management and Human Sciences 2, no. 3 (2024): 35–66. http://dx.doi.org/10.59222/ustjmhs.2.3.2.

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The study aimed to identify and measure the impact of forensic accountant characteristics on reducing tax evasion from the perspective of external auditors working in audit firms and companies in the Republic of Yemen. To achieve the study's objectives, an electronic questionnaire was used as a data collection tool from a population of 384 external auditors in audit firms and companies using a complete enumeration method. The number of retrieved questionnaires was 329, and the number of questionnaires valid for analysis was 260. The data were analyzed using the SPSS, where multiple regression

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Zabaznova, D. "Adjustment of the Accounting Policy of the Agricultural Holding for Reliable Tax Accounting." Auditor 6, no. 11 (2020): 39–44. http://dx.doi.org/10.12737/1998-0701-2020-39-44.

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Th e article presents an algorithm for the formation of the taxable base for the purposes of tax accounting when drawing up a tax return on the profi t of an agricultural holding. It is recommended to monitor settlements with the budget in terms of calculable tax payments for each participant of the agricultural holding. Corrections are proposed to be introduced into the accounting policy for the purposes of tax accounting, which make it possible to adapt accounting to the requirements of tax accounting.

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23

Luo, Dan. "Discussion on Important Problems of Corporate Income Tax Accounting Treatment." Proceedings of Business and Economic Studies 8, no. 2 (2025): 228–35. https://doi.org/10.26689/pbes.v8i2.10324.

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With the rapid development of the Chinese market economy system, income tax as an economic lever has become more and more prominent in regulating the economy. Since the beginning of the accounting reform, the Ministry of Finance has promulgated the accounting standards for income tax and put forward the corresponding procedures and methods, which is a leap forward in the development process of domestic income tax accounting. The relationship between income tax and accounting, the nature of income tax, and the basic characteristics and the apportionment of income tax accounting are expounded in

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Kholkin, Anatolii, Alevtina Zonova, Alexander Bespyatyh, Nadezhda Gamulinskaya, and Olga Artemyeva. "Tax Accounting System for Geotechnical Construction." MATEC Web of Conferences 265 (2019): 07018. http://dx.doi.org/10.1051/matecconf/201926507018.

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The importance of this research is based on the need of the tax accounting organization as information system, because that can meet the information needs of users in information useful for tax management. This need is strongly manifested in respect of geotechnical construction enterprises, because without reliable information it is impossible to make quality decisions in the tax management of these enterprises. And the right decisions in tax management ensure the survival of these enterprises in the long term. As the information system, tax accounting organization and maintenance require the

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Ngumar, Sutjipto. "PENERAPAN AKUNTANSI PERPAJAKAN DI INDONESIA." EKUITAS (Jurnal Ekonomi dan Keuangan) 4, no. 4 (2016): 204. http://dx.doi.org/10.24034/j25485024.y2000.v4.i4.1915.

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The good corporate accounting system, represents the important supportung fact or, on tax system. Tax accounting is parts of accounting corelates eilh information service, about taxation's rule government. It's a part of accounting, tax accounting concepted by information service concordance with taxation rule to tax officer. This paper written how the important recording to produce financial statement, which used by government or financial resources.As apart of accounting there are some equal and differences comercial between accounting and tax accounting. The main differences the is timing d

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Dombrovskaya, Elena Nikolaevna. "Accounting and tax accounting of antiviral measures costs." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 9 (September 1, 2020): 9–17. http://dx.doi.org/10.33920/med-17-2009-01.

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The article discusses the peculiarities of accounting and tax accounting for the costs of implementing antiviral measures. The perspective of article differs in special relevance in the conditions of COVID‑19 pandemic. Based on the review of the existing regulatory framework, the procedure for organizing and documenting these costs was considered. Peculiarities of accounting of antiviral measures costs are considered for commercial and public sector organizations. The tax mechanism is presented taking into account the current regulatory framework, explanations contained in letters from the Min

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Maksуmenko, I., and T. Volkova. "FEATURES OF BONUS ACCOUNTING: ACCOUNTING AND TAX ASPECTS." Investytsiyi: praktyka ta dosvid, no. 22 (November 29, 2019): 54. http://dx.doi.org/10.32702/2306-6814.2019.22.54.

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Sormin, Feber, and Titik Aryati. "Effect of Accounting Understanding, Tax Professional Attitude, Professional Commitment of Practicing Accountants on Tax Compliance Based on Minister of Finance Regulation (PMK) No. 216/PK.01/2017 concerning Registered Accountants (an empirical study of a Practicing Accountant at an Accounting Service Office." South Asian Research Journal of Humanities and Social Sciences 5, no. 04 (2023): 135–43. http://dx.doi.org/10.36346/sarjhss.2023.v05i04.009.

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The purpose of this study is to analyze the effect of understanding of accounting, professional tax attitudes, professional commitment of practicing accountants to tax compliance based on Ministry of Finance No. 216/PK.01/2017 concerning registered accountants with empirical studies of practicing accountants at Accounting Services Offices (KJA). The study uses the Quantitative Method to test the primary data collected through questionnaires, by testing multiple regression analysis through statistical data analysis SPSS software. Answers 97 respondents are members of Practicing Accountants who

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Myskiv, Liubov. "Problems of tax accounting under transformational processes in the national economy." Economic Analysis, no. 34(4) (2024): 627–34. https://doi.org/10.35774/econa2024.04.627.

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Introduction. The development of economic relations in Ukraine, the sharp decline in state revenues, and the budget deficit have led to a reassessment of the relationship between government and business, highlighting the challenges of tax planning, accounting, and control. Under these circumstances, the modernization of the national economy and the maintenance of necessary budget revenues occur simultaneously with an increasing tax burden on businesses. The existing accounting system alone is no longer sufficient to meet taxation requirements. This shortcoming, along with contradictions betwee

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Omirbaevna, Jamalova Sabrina. "Accounting and tax system in small business entities." International Journal Of Management And Economics Fundamental 5, no. 2 (2025): 6–7. https://doi.org/10.37547/ijmef/volume05issue02-02.

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Small business entities play a vital role in economic growth; however, effective accounting and tax management are essential for their sustainability. This article explores the significance of accounting in small businesses, comparing cash and accrual accounting methods. Additionally, it discusses tax obligations, challenges in tax compliance, and best practices for financial management. By implementing accurate record-keeping, utilizing accounting software, and staying informed about tax regulations, small businesses can enhance their financial stability and ensure legal compliance. The study

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Hidayah Alwi, Noral, Bibi Nabi Ahmad Khan, and Zahir Osman. "INTENTION TO PARTICIPATE IN TAX EVASION: A SURVEY OF ACCOUNTING AND NON-ACCOUNTING BACKGROUND EMPLOYEES." PEOPLE: International Journal of Social Sciences 9, no. 2 (2023): 133–48. http://dx.doi.org/10.20319/pijss.2023.92.133148.

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Tax evasion is still justified by Malaysian citizens as being tolerable and acceptable, as seen by the greater number of tax evasion cases and rise in unpaid tax figures in the country. This study examines the connection between attitude, perceived behaviour control and subjective norms towards tax evasion behaviour between the accounting and non-accounting background employees. This study adopts a quantitative methodology and based on non-probability sampling of Malaysian individual taxpayers. Google forms were used to collect all the data, then analysed using SPSS 22.0. The results indicate

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Merks, Paulus. "Tax Evasion, Tax Avoidance and Tax Planning." Intertax 34, Issue 5 (2006): 272–81. http://dx.doi.org/10.54648/taxi2006042.

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Vasilyeva, Tatyana Yu, and Anna V. Maslova. "ACCOUNTING AND TAXATION FOR DEPRECIATION OF FIXED ASSETS." Oeconomia et Jus, no. 2 (June 26, 2024): 18–25. http://dx.doi.org/10.47026/2499-9636-2024-2-18-25.

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Optimization of accounting and tax registration by means of their maximum convergence and tax savings are, as a rule, the main goals of the organization, which places a priority on one of them. The choice of the method for accounting of fixed assets plays a significant role in their implementation. The purpose of the study is to establish the causes of tax differences when accounting for depreciation of fixed assets and to develop recommendations for the convergence of accounting and tax accounting and tax savings. Materials and methods. The main sources of information are laws and regulations

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Goddard, Robert, and Helen Rogers. "Tax Law and Accounting Principles." Edinburgh Law Review 10, no. 2 (2006): 298–306. http://dx.doi.org/10.3366/elr.2006.10.2.298.

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Polonskаyа, Olga, Tatiana Motroshilova, and Ekaterina Stolyarova. "Bonus depreciation in tax accounting." Proceedings of the Kuban State Agrarian University 1, no. 63 (2016): 30–34. http://dx.doi.org/10.21515/1999-1703-63-30-34.

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Šimíková, Iris. "Simple accounting versus tax records." Český finanční a účetní časopis 2016, no. 3 (2016): 89–104. http://dx.doi.org/10.18267/j.cfuc.482.

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Filomia-Aktas, Lisa. "Key Accounting and Tax Developments." Journal of Structured Finance 18, no. 4 (2013): 101–2. http://dx.doi.org/10.3905/jsf.2013.18.4.101.

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Sikka, Prem. "No Accounting for Tax Avoidance." Political Quarterly 86, no. 3 (2015): 427–33. http://dx.doi.org/10.1111/1467-923x.12175.

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Muehlbacher, Stephan, Barbara Hartl, and Erich Kirchler. "Mental Accounting and Tax Compliance." Public Finance Review 45, no. 1 (2016): 118–39. http://dx.doi.org/10.1177/1091142115602063.

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Омарова, О. Ф. "Accounting procedure for tax payments." Экономика и предпринимательство, no. 11(136) (February 27, 2022): 1223–25. http://dx.doi.org/10.34925/eip.2021.11.136.246.

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Налоговая политика в России недостаточно нацелена на упорядочение налогообложения, предусматривающее отмену нерациональных и неэффективных налогов, снижение налогового бремени и унификацию налогового администрирования. В связи с этим возникает необходимость более глубокого и детального рассмотрения вопроса учета налоговых платежей предприятия в бюджет. В современных условиях хозяйствования эффективность налогообложения характеризуется двумя основными сочетающимися показателями такими как поступления налогов и рост экономики, эффективное нахождение баланса между данными, в значительной мере про

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Rigkov, Andrey, and A. Molkina. "Tax accounting in the enterprise." Актуальные направления научных исследований XXI века: теория и практика 2, no. 5 (2014): 401–6. http://dx.doi.org/10.12737/7012.

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Shackelford, Douglas A., and Terry Shevlin. "Empirical tax research in accounting." Journal of Accounting and Economics 31, no. 1-3 (2001): 321–87. http://dx.doi.org/10.1016/s0165-4101(01)00022-2.

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LENNOX, CLIVE, PETRO LISOWSKY, and JEFFREY PITTMAN. "Tax Aggressiveness and Accounting Fraud." Journal of Accounting Research 51, no. 4 (2013): 739–78. http://dx.doi.org/10.1111/joar.12002.

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Isaev, Fakhriddin Ikromovich. "Tax Accounting: Theory and Practice." International Journal of Multicultural and Multireligious Understanding 9, no. 12 (2022): 30. http://dx.doi.org/10.18415/ijmmu.v9i12.4297.

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This article is devoted to the consideration of the theoretical issues of tax accounting, which is considered a component of accounting. In addition, the article presents relevant conclusions and proposals on the formation of tax reports, which have been developed in reliance upon the research results.

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AKSENTEV, A. A. "ASSIGNED ASSET VALUE AND INVESTMENT TAX DEDUCTION: DEFERRED TAX ACCOUNTING PROBLEMS." Economic Problems and Legal Practice 19, no. 5 (2023): 270–82. http://dx.doi.org/10.33693/2541-8025-2023-19-5-270-282.

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The paper deals with methodological and theoretical aspects of accounting for investment tax deduction and assigned value of the asset in terms of rules and regulations of international standards and national standards of the United States (US GAAP). The problem of imperfection of IAS 12 «Income Taxes» in the part of accounting of deferred taxes at initial recognition of the asset is raised. The peculiarities of valuation at fair value when tax effects are included in the amortized value of the asset are disclosed. The calculation of the assigned value of the asset and deferred tax for investm

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Prodanchuk, Myikhailo, Tetiana Shterma, Volodymyr Kladiyev, and Hanna Kovtseniuk. "Analysis of the Financial Management and Business Performance Implications of Income Tax Accounting Policy." Economics Ecology Socium 9, no. 2 (2025): 52–69. https://doi.org/10.61954/2616-7107/2025.9.2-4.

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Introduction. Amid economic instability, an increasing tax burden, and changing legislation, developing an effective accounting policy that optimises tax liabilities is crucial. Accounting policy in forming corporate income tax is a multifunctional tool that allows for taking into account tax risks, increasing financial transparency, and facilitating the development of an effective strategy for managing costs and financial resources. Aim and tasks. This study examines the theoretical, practical, and legal aspects of income tax accounting policy to develop a model for determining the corporate

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Мухтарова, З. М., and А. Х. Ибрагимова. "Features of accounting for deferred tax assets and deferred tax liabilities." Экономика и предпринимательство, no. 5(130) (June 25, 2021): 1396–400. http://dx.doi.org/10.34925/eip.2021.130.5.280.

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Статья посвящена изучению особенностей учета отложенных налоговых активов и отложенных налоговых обязательств. Рассмотрены их содержание, особенности признания в бухгалтерском и налоговом учете. Приведены расчетные формулы и их учет для целей налогообложения. Существуют также постоянные и временные разницы в бухгалтерском учете. Уточнены методы уклонения от уплаты налогов в бюджет, выявлены основные ошибки при исчислении налогов и налоговых платежей для целей бухгалтерского учета. Как правило, наличие отложенных налоговых активов и отложенных налоговых обязательств в компании не дает оценки ее

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BRATTSEV, V. I., I. S. FALILEEVA, and G. K. KOVALENKO. "IMPROVING TAX ADMINISTRATION WITHIN THE CONSOLIDATED GROUP OF TAXPAYERS APPLYING THE RUSSIAN ACCOUNTING AND TAX ACCOUNTING SYSTEM." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 4, no. 4 (2021): 71–77. http://dx.doi.org/10.36871/ek.up.p.r.2021.04.04.013.

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The article identifies the need and prerequisites for bringing the national accounting and reporting system in line with the requirements of modern tax legislation. The problems and prospects of using the accounting and tax accounting system within the framework of a consolidated group of taxpayers, in terms of reducing the tax burden, are considered. The process of reforming the tax system, in particular the tax accounting of corporate income tax, has been analyzed.

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Aksentyev, A. A. "Approaches to accounting for deferred tax assets recognized in respect of tax losses." Vestnik NSUEM, no. 3 (October 16, 2024): 158–82. http://dx.doi.org/10.34020/2073-6495-2024-3-158-182.

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This paper considers approaches to accounting for tax losses. It is determined that the accounting methodology depends on the way they are utilised. Tax losses claimed as a refund (Loss Carry-Back) represent a financial claim to the state, therefore they are qualified as an asset (receivable) within the current tax component. Losses claimed as a deduction (Loss Carry-Forward) qualify as a deferred tax asset in the deferred component. Three approaches to accounting for tax losses attributable to deferred taxes are characterised: conservative, mixed and positive. It is established that in the co

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Zubov, Denis A., and Natalia S. Plaskova. "PRACTICAL APPLICATION ISSUES OF FEDERAL ACCOUNTING STANDARD 25/2018 “LEASE ACCOUNTING”." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 11/2, no. 131 (2022): 151–58. http://dx.doi.org/10.36871/ek.up.p.r.2022.11.02.023.

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With the advent of year 2022, it has become mandatory to apply norms of new Federal Accounting standard (FAS) 25/2018 [25], which establishes and regulates new ways of lease transactions recording in accounting. Since this FAS is only a brief “squeeze” of International Financial Reporting Standard 16 “Lease” [8] accountants of both parties of the lease agreement (both operating and financial (leasing)) face several difficulties with reflecting of respective transactions in accounting books. At the same time, the issue with determine the taxpayer for property tax on objects, the tax on which is

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