Abstracting and IndexingÐÈÍÖReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Road map: simplification of registration for taxation and its convergence with accounting
Available online: 21 June 2014 Subject Heading: ISSUES ON ACCOUNTING JEL Classification: Pages: 25-33
Conducting of the independent tax accounting separated from the accounting is currently due to the need to regulate tax payments exclusively within the framework of the legislation on taxes and fees. Currently, inconsistent provisions of the legislation on taxes and fees and accountant legislation lead to problems and risks of tax administration. Differences arising during the formation of the accountant and taxable profits lead to complication and cost increase of a business. Removal of permanent and temporary differences can be found among the fundamental objectives of the road map of the project "improving of tax administration" of the National entrepreneurial initiative aimed to improve the investment climate in the Russian Federation. The author of the article presents the most complete classification of the differences in the rules of financial and tax accounting, as well as suggests the ways to simplify the process of generating summary data using appropriate accounting policies. Keywords: road map, tax administration, accounting policies, taxation, constant and temporary differences, convergence, accounts References:
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ISSN 2311-9381 (Online)
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