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Journal articles on the topic 'Tax accounting'

Author: Grafiati

Published: 4 June 2021

Last updated: 9 June 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 предназначена пользователям финансовой отчетности в рамках анализа финансового результата организации. Modern accounting statements should be clear to the user when making management decisions. The statement of financial performance reflects earnings before tax, which is determined in accordance with accounting rules. And liabilities to the budget for corporate income tax are determined according to the rules of taxaccounting, which are regulated by the Tax Code. In this regard, the user of financial statements needs transparency when analyzing net income. In turn, the calculated income tax does not fully affect the net income. Therefore, this article is intended for users of financial statements as part of the analysis of the financial performance of the organization.

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2

Sumar, Ramiro Rodrigues. "Accounting Automation and the Future of the Accounting Profession." Núcleo do Conhecimento 17, no. 06 (July 3, 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 to the automation of tasks, in order to become a management tool capable of assisting in assertive decision-making, in order to contribute to the performance of the companies' social responsibility. The problematization of this study is based on the following problem question: What will be the role of the accountant with the automation of accounting? Will the accounting profession end as predicted by the Sapiens Institute in 2018 research? To achieve the objectives, the literature review was used. As results, the article demonstrated the role of the accountant in the process of development and growth of companies before and after the automation of bureaucratic processes, as well as the perspective of future scenario of the profession. Thus, it was found that the accounting profession undergoes a sudden change of positioning so that it survives as a profession and maintains its role with the society and economy of the country.

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3

BONDARENKO, Olha, and Hanna KLOKOVA. "Tax accounting and reporting in the tax administration system." Economics. Finances. Law 12/1, no. - (December 27, 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 this aspect in tax reporting also requires the accountant to rationally organize accounting and correctly display the available information. Therefore, it is extremely necessary to understand these issues in detail, because an error in accounting can lead to fines from the regulatory authorities. Along with keeping accounting records, in particular financial and management, there is a need to keep tax records. The need for another type of accounting is related to the difference in information obtained as a result of the accounting process. To date, taxes are an indispensable part of the financial economy of any state, since with their help a significant part of the revenues of the budgets of various levels is formed. Taxes are used to finance the creation and development of public goods. Tax accounting is an integral part of tax administration. Namely, he acts as a subject of administration for him. in particular, electronic documents, accounting and tax registers, financial and tax reporting, which contain information for a certain period and are subject to control (inspection) in connection with the payment of taxes, fees (mandatory payments) and to which control actions of administrators are directed.

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4

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 (February 9, 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 some conclusions on how to deal with fiscal policy in Kosovo. In addition, we will offer our opinion on some interesting and important questions for future research.

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5

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 the purpose of taxing business transactions.

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6

Galaktionova, N. V. "ONLINE STORE: ACCOUNTING AND TAX ACCOUNTING." Социосфера / Sociosphere 8, no. 1 (March 30, 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 officials/employees who meet the requirements as respondents. GIC does not strengthen the TAC effect on ESG and CAC effect on ESG, and GIC strengthens the GAC effect on ESG.

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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 (May 15, 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 statistical tests, data quality tests and hypothesis testing with multiple linear regression methods assisted by the SPSS (Statistical Product and Service Solution) analysis tool. The results of this study indicate that knowledge of taxation, perception partially and simultaneously affect the interest in becoming a tax accountant. Perception is an independent variable that dominantly affects the interest in becoming a tax accountant.

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9

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

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10

Harnovinsah, Harnovinsah, and Septyana Mubarakah. "DAMPAK TAX ACCOUNTING CHOICES TERHADAP TAX AGGRESSIVE." Jurnal Akuntansi 20, no. 2 (March 3, 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 dengan melakukan logaritma natural total asset. Hasil penelitian ini menemukan bahwa metode garis lurus berpengaruh signifikan negative terhadap tax aggressiveness sedangkan metode FIFO tidak berpengaruh terhadap tax aggressiveness. Deffered tax expense berpengaruh signifikan negative terhadap tax aggressiveness dan firm size berpengaruh signifikan negative terhadap tax aggressiveness. Sehingga dapat dikatakan bahwa metode garis lurus dan deffered tax expense dapat dijadikan sebagai indikator tax aggressivenessTax Accounting choices in this study chose the straight-line method and the FIFO method,which is the management actions in determining the policies that are applied to compile financial statements and used as an indicator of tax aggresivitas. In addition the study also used the deffered tax expense and firm size as another independent variable to measure the tax aggresivitas action of the tax aggressiveness. This study aims to analyze the tax accounting choices, defferen tax expense and tax firm size as an indicator of tax aggressiveness. The samples used in this study as many as 50 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2010-2014. The sample were with how purposive random sampling by using certain criteria. Tax accounting choices is measured by the selection of the method of straight line method and the FIFO method with dummy variables, whereas for deffered tax expense is measured by comparing the deffred tax expense by total assets. Firm size is measured by taking the natural logarithm of total assets. The results of this study found that the straightline method significant negative effect against the tax aggressiveness. while the FIFO method has no affect against tax aggressiveness. Deffered tax expense significant negative effect on tax aggressiveness and firm size are significant negative effect against tax aggressiveness. So it can be said that the method of straight-line and deffered tax expense can be used as an indicators of tax aggressiveness.

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11

Gugkaeva, Sof'ya. "Features of accounting and tax accounting of marketplaces." Russian Journal of Management 13, no. 2 (April 1, 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 gather insights, data analysis, comparative analysis, and other research techniques were employed. Key findings and discussions included the importance of choosing the appropriate legal structure and tax regime when entering a market, as well as specific considerations for recording transactions with these platforms. It has been determined that selecting the right collaboration format with the platform can significantly reduce tax deductions and streamline accounting. Accounting features have been taken into account, including the need to document commission payments and the rules for handling cash transactions and electronic documents. A comparative analysis of tax regimes for businesses and individuals operating on marketplaces has also been presented. Conclusions. In summary, the significance of effective financial management and choosing optimal tax systems for business success on marketplaces was emphasized. The author's recommendations can assist entrepreneurs in improving their accounting, optimizing financial flows, and increasing competitiveness in the e-commerce space.

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12

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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13

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

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14

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 (March 1, 2010): 83–84. http://dx.doi.org/10.2308/jata.2010.32.1.83.

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15

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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16

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 and find out what innovations have been introduced. How this will affect the accounting and tax accounting of IA.

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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 (November 30, 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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18

OSIPCHUK, Daryna. "Tax accounting of government grants." Economics. Finances. Law 11/2, no. - (November 30, 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 tax administration. The results of the analysis show that all taxpayers (regardless of the level of annual income) will adjust the financial result before taxation for tax differences in correspondence to government grants. The paper analyzes the main categories of income tax payers, which must adjust the financial result before taxation for tax differences in relation to state grants. The paper shows conditions for provisions regarding the specifics of budget grants taxation, in particular, for the purposes of corporate income tax. Also, paper highlights peculiarities using of tax differences in income tax reporting. Finally, the study examines key points of accounting for state grants and their relationship with value added tax. Identified the main cases when grants business operation are the object of value added tax. Moreover, business operation with government grants are not object of value added tax, but there are exceptions for operations with non-monetary grants. Changes to the tax legislation caused differences between tax accounting of government grants and accounting. Now economic entities that receive budget grants must adjust the financial result before taxation using taxation differences in income tax report. In general, transactions with state grants are not subject to value added tax, but there are exceptions for grants in the form of property.

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Sriyuniati, Fera. "Sosialisasi Akuntansi Perpajakan Bagi Siswa SMK Jurusan Akuntansi." Akuntansi dan Manajemen 14, no. 1 (June 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 workshop targets are accounting teachers and students of SMKN 2 Padang. Workshop activities are providing training in tax accounting, making a simplified tax accounting module and making various tax accounting cases. The expectation results from this service are the existence of targets who understand and are skilled in tax accounting.

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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 (March 30, 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 selected studies from the Scopus, Web of Science, and Google Scholar databases. The findings identified eight key indicators: (1) mental tax categorisation, (2) cognitive biases, (3) fairness perception, (4) decision heuristics, (5) loss aversion, (6) mental framing, (7) emotional factors, and (8) social influence. The results indicate that behavioral economics-based interventions, such as tax communication redesign, system simplification, and the use of social norms, can serve as additional indicators for tax compliance compared to conventional approaches. Keywords: behavioral economics, tax policy, tax compliance, mental tax accounting, fiscal psychology

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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 (October 2, 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 analysis was used to test the hypotheses. The results of the field study showed a positive impact of forensic accountant characteristics (skills and qualifications) on reducing tax evasion. Skills had a high positive impact on reducing tax evasion, followed by qualifications, especially those holding a CFA certificate. The results also showed no impact of forensic accountant characteristics (experience and behaviors) on reducing tax evasion according to the study population's opinion. The study revealed that the most related dimensions to reducing tax evasion, according to the study population's perspective, are the justifications for tax evasion, followed by tax evasion opportunities, tax evasion capabilities, and then tax evasion pressures. The study recommends the need to establish a specialized professional association concerned with organizing the forensic accounting profession in the Republic of Yemen, adopting the forensic accounting subject within accounting curricula, and activating field training for those performing the duties of forensic accountants.

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22

Zabaznova, D. "Adjustment of the Accounting Policy of the Agricultural Holding for Reliable Tax Accounting." Auditor 6, no. 11 (November 30, 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 (April 28, 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 this paper. Payable tax with impact accounting regulations, deferred with debt regulations, and balance sheet debt with income statement debt regulations are compared given the existing problems in the accounting treatment of domestic income tax, and the choice of applicable treatment methods are discussed. Finally, the accounting treatment of important income tax such as consolidated accounting statements, construction enterprises, tax losses, and discount of income tax liabilities are analyzed, and the treatment methods and corresponding countermeasures are put forward to improve the domestic income tax accounting problems.

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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 Ministry of Finance and other departments.

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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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26

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 description of tax accounting in terms of system approach. The purpose of this article is to give determination of tax accounting based on the implementation of a system approach, because applying a system approach will allow organizing the tax accounting, as well as functioning information system. As a result of the research, the definition of tax accounting was given from the point of view of system approach, subsystems of tax accounting were defined, and its elements were described. Also, relations between the elements were determined. Functions implemented by a tax accounting system were described, and relations between the functions were identified. This research is practically important and can be applied only in those countries where tax legislation provides for differences in an order of calculation of tax report figures and calculation of financial report figures, or where the national tax legislation permits the employment of different methods of calculation for tax and financial reports.

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Ngumar, Sutjipto. "PENERAPAN AKUNTANSI PERPAJAKAN DI INDONESIA." EKUITAS (Jurnal Ekonomi dan Keuangan) 4, no. 4 (December 2, 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 difference and permanent difference. The development of tax accounting continues for developing comercial, accounting, there are many coloured policies and tax policy, either regional, national and global policy.

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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 (February 1, 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 highlights the importance of financial literacy and professional guidance in overcoming accounting and taxation challenges.

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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 (August 19, 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 work at KJA. The results of this study prove that understanding of accounting, professional tax attitude has an effect on tax compliance, while professional commitment has no effect on tax compliance based on PMK regarding accountants practicing at KJA. The benefits of research become a reference for practical contributions, material for consideration to the government, and teaching input materials about the role of a Practicing Accountant in increasing tax compliance, as well as being a scientific reference for subsequent researchers.

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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 (August 20, 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 that employees with accounting backgrounds behave differently than those without an accounting background in terms of their aim to evade taxes. All variables show a positive correlation with tax evasion behaviour for employees with non-accounting backgrounds. However, among workers with accounting backgrounds, only subjective norms show a positive impact on tax evasion behaviour. As compares to non-accounting background employees, subjective norms and perceived behavioural control influence the intention to engage in tax evasion. The findings of this study may help employers prevent unintended tax evasion by educating employees on handling their tax returns. Additionally, this outcome will add value to the new knowledge particularly in the literature on tax compliance.

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Merks, Paulus. "Tax Evasion, Tax Avoidance and Tax Planning." Intertax 34, Issue 5 (May 1, 2006): 272–81. http://dx.doi.org/10.54648/taxi2006042.

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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 between financial and tax accounting systems, has necessitated the development of a dedicated tax accounting system. Methodology. The study employs general scientific and specialized research methods. To clarify the essence of tax accounting and identify contradictions between different types of accounting, methods of theoretical generalization, causal analysis, systems approach, induction, deduction, analogy, concretization, historical and logical analysis, and synthesis were applied. Results. Several possible scenarios for the future development of tax accounting are considered: further separation of tax and financial accounting; refinement and amendments to the existing tax legislation to align tax accounting with financial reporting based on accounting principles; improvements in Ukrainian legislation regulating financial accounting to integrate tax reporting while maintaining primary documentation as a fundamental aspect of tax accounting; and complete integration of financial and tax accounting systems. Each of these options presents advantages and challenges that require careful evaluation to improve the efficiency and transparency of tax administration.

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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 governing accounting and tax accounting. The main methods used in the study are comparative and analytical ones. Results. Temporary tax differences are formed when income and expenses are recognized in both accounting and tax accounting, but in different time periods, which leads to a discrepancy in the calculated amounts of income tax. The difference arises due to differences in the methods for calculating depreciation, as well as due to depreciation premiums peculiar only to tax accounting and due to liquidation value peculiar to accounting, etc. The choice of the accounting method and the application of certain recommendations in the field of its optimization, developed in the paper, directly depends on the goals pursued by the organization. Some of them are aimed at reducing the complexity of accounting and tax accounting, and the others are at tax savings. Conclusions. The choice of a linear method for calculating depreciation, as well as the establishment of zero liquidation value and a cost criterion for recognizing property as a fixed asset, will allow us to achieve maximum convergence of accounting and tax accounting. At the same time, the use of a depreciation premium and a non-linear method of calculating depreciation will make it possible to achieve tax savings, which has a beneficial effect in conditions of inflation.

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Goddard, Robert, and Helen Rogers. "Tax Law and Accounting Principles." Edinburgh Law Review 10, no. 2 (May 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 (October 1, 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 (January 31, 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 (May 25, 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 (August 3, 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 противоположными показателями и определяет уровень эффективности системы налогообложения. Tax policy in Russia is not sufficiently aimed at streamlining taxation, which provides for the abolition of irrational and inefficient taxes, reducing the tax burden and unification of tax administration. In this regard, there is a need for a deeper and more detailed consideration of the issue of accounting for tax payments of an enterprise to the budget. In modern economic conditions, the effectiveness of taxation is characterized by two main combined indicators, such as tax receipts and economic growth, the effective finding of a balance between these largely opposite indicators and determines the level of efficiency of the taxation system.

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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 (December 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 (September 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 (January 28, 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 (December 10, 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 (October 28, 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 investment tax deduction, as well as their accounting on accounting accounts is substantiated. The results of the work can be useful in improving national accounting standards and developing corporate accounting policies, as well as in the framework of related theoretical research. As promising directions in the field of the research topic can be highlighted a comparative analysis of the Russian investment tax deduction with the American investment tax credit; and methodological approaches to accounting for the latter in the U.S. in the 1960s.

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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 финансового состояния, а связано только с эффективностью распределения средств в компании и отмечает особенности бухгалтерского и налогового учета. The article is devoted to the study of the features of accounting for deferred tax assets and deferred tax liabilities. Their content, features of recognition in accounting and tax accounting are considered. The calculation formulas and their accounting for tax purposes are given. There are also permanent and temporary differences in accounting. The methods of tax evasion in the budget are clarified, the main errors in the calculation of taxes and tax payments for accounting purposes are revealed. As a rule, the presence of deferred tax assets and deferred tax liabilities in a company does not provide an assessment of its financial condition, but is only related to the effectiveness of the distribution of funds in the company and notes the peculiarities of accounting and tax accounting.

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Kourdoumpalou, Stavroula. "Detecting tax evasion when tax and accounting earnings match." Corporate Ownership and Control 14, no. 2 (2017): 289–95. http://dx.doi.org/10.22495/cocv14i2c2p1.

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This paper attempts to review on how the effectiveness of board of directors and the executive compensations are moderated by internal ownership such as managerial and family ownership to mitigate earnings management. Most of prior studies focused on the traditional interaction among corporate governance mechanisms and earnings management, thus neglected that the variance of these practices that can be attributed to the business environment and the nature of ownership structure. This paper revisits the literature on the relationship between the factors of effectiveness of the board of directors in the individual level such as board independence, size, meeting frequency, CEO duality, audit and nominations-compensations committees, directors financial expertise, tenures and multiple directorship etc. and as a bundle through creating a score of effectiveness on the earnings management practices. It also reviews on whether the managerial and family ownership can moderate the relationship between the factors of effectiveness of the board of directors (as a score) and the total executive compensation with the earnings management practices. Panel data analysis method will applied over the data collected for ASE for the Jordanian listed firms for the period after the issuing of the Jordanian corporate codes in 2009. This paper’s contributes to the existing literature by providing an in-depth review of corporate governance mechanisms and earning management.

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Watrin, Christoph, Stephan Burggraef, and Falko Weiss. "Auditor-Provided Tax Services and Accounting for Tax Uncertainty." International Journal of Accounting 54, no. 03 (September 2019): 1950011. http://dx.doi.org/10.1142/s1094406019500112.

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This paper investigates the associations of auditor-provided tax services (APTS) with tax planning and audit quality using a German sample. Our findings differ from those of previous U.S. studies, which we attribute to the fact that prior to 2015, the International Financial Reporting Standards (IFRS) did not contain a clear regulation similar to FIN 48, which requires firms to reserve for tax uncertainties. We find for our IFRS sample a negative association between APTS and tax avoidance, which suggests that auditors are aware that firms might not reserve for tax uncertainties and may advise more conservative tax strategies. Additionally, we find a positive relation between the level of APTS and the sustainability of tax strategies in client firms, consistent with this conservative approach. Furthermore, our results show that APTS are positively related to audit quality for our sample. This finding suggests that auditors, being aware of remaining tax uncertainties that are not reserved for, are more reluctant to accept earnings management, which would further increase the risk of restatement. Taken together, the results of our study suggest the importance of accounting standards regarding tax uncertainties for the implications of APTS.

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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 paid not at the cadastral value (according to the art. 374 of the Tax Code [10] of the Russian Federation), but at the average annual cost, remains not fully resolved. FAS proposes to reflect leased objects on account 01 “Fixed assets” and property tax should be paid by all organizations which registered object as fixed asset in books. The Ministry of Finance and Department of Federal Tax Service clarified this issue in its letters [11, 17, 19], but taxpayers may face undesirable consequences if these letters are not considered by the regulatory authorities. In this article, the authors analyze the current problems of the practical application of FSBU 25/2018 and suggests ways to eliminate them.

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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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