Economic Analysis: Theory and Practice

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Economic Analysis: Theory and Practice

30(159) - 2009 October

The comparative analysis of tax and budgetary accounts

Vol. 8, Iss. 30, OCTOBER 2009

Available online: 10 November 2009

Subject Heading: Account problems

JEL Classification:

Sheshukova T.G. The Doctor of Economics, managing chair of the account, audit and the economic analysis, The Perm state university
sheshukova@psu.ru

Razuvaeva K.V. The teacher of chair of the account, audit and the economic analysis, The Perm state university
8-909-100-94-53

The article covers the problems in the field of tax and budget calculation. The preconditions of calculation systems origin are viewed. This field of Russian legislation is analyzed. Besides the criteria of budget and tax calculation comparison are formulated and theoretic aspects of interaction are considered.

Keywords: the account, the budget, process, classification, a method, charge

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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