Home  Journals  International Accounting  8(206) - 2012 February

Accounting support for tax policy of enterprise: questions of organization

Available online: 21 February 2012

Subject Heading: FOREIN EXPIRIENS

JEL Classification: 

In connection with the reform of tax system in Ukraine and the harmonization of tax legislative requirements and requirements of national provisions (standards) of accounting the issues of tax planning (basis for which is the tax policy of the enterprises) are actualized. The choice of the best options for defining revenues in case of calculating profit tax, as well as for their further accounting reflection are the key elements of the tax policy of the company and, accordingly, form a system of accounting support.

Keywords: accounting for revenue, tax policy, tax planning

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

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