UDC 336.22
Authors
Zhukova V.S., Zhuravleva I.A.
Abstract
The formation of a modern tax system in Russia aimed at enhancing its fiscal function complicated the process of calculating taxes and fees. This contributed to the emergence of tax accounting as a system of generalizing data in order to determine the tax base for corporate income tax. There is a need to set up such an accounting system, in which reliable reporting will be compiled for the purposes of financial control and management, as well as transparent data for tax purposes, tax planning and forecasting.
Keywords
Tax accounting system, tax legislation, accounting, IFRS, tax monitoring
