Home  Journals  International Accounting  2(200) - 2012 January

The organization of a tax accounting system in an enterprise

Available online: 16 January 2012

Subject Heading: PROBLEMS OF ACCOUNTING

JEL Classification: 

The tax laws requirement about conducting the tax account for confirmation of tax base of the income tax inevitably issues the challenge of practical realization of the given disposition for specialists of financial service. The tax code regulates only main principles of accounting, defines its purposes and establishes list of documents which confirm the data.
     Taxpayer should organize the tax accounting system himself. Furthermore, the system should allow minimization of labor costs on processing of data and provide for subsequent control over formation of tax base.
     The tax accounting system which is based on the automated accounting data base, and optimizes data processing for income taxation is offered in this article.

Keywords: tax accounting system, analytical registers, tax accounting policy with a view, tax registers, direct and indirect cost

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

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