Home  Journals  International Accounting  33(231) - 2012 September

Basic principles and questions of methodology of reflection in accounting of profit tax of organizations on consolidated group of taxpayers

Available online: 13 September 2012

Subject Heading: Taxation

JEL Classification: 

In the article various international models of tax consolidation are analyzed, the features of the Russian tax consolidation on the basis of which the basic principles of methodology of reflection in accounting of profit tax of the consolidated groups are revealed; the circle of the questions rising before the organizations, applying tax consolidation is defined.

Keywords: consolidated group of taxpayers, accounting and financial statements, reflection methodology in accounting, profit tax of organizations

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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