Tax aspect of the accounting policy of the enterprise: organization and methods
Journal Title: Центральноукраїнський науковий вісник. Економічні науки. - Year 2014, Vol 25, Issue
Abstract
The purpose of this article is to study the methodological and organizational aspects of accounting policy of the enterprise accounting ensure the determination of taxes and tax collections, as well as reporting accountant for them. The approaches to the interpretation of the term «tax accounting». In the article the comparative analysis of the requirements of accounting and tax accounting in connection with the introduction of the Tax code of Ukraine. The circle of issues that must be addressed in the framework of tax accounting. Clarified the interrelation of accounting and tax policy relations Proposed definition of tax accounting in the conditions of changes in applicable tax laws. It is established, that today the tax accounting is the accounting subsystem, which on the basis of the state-approved rules performs the functions of accrual (calculation) taxes, and provide adequate returns to tax authorities
Authors and Affiliations
Iryna Smirnova, Nadiya Smirnova
Keywords
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