Home  Journals  International Accounting  20(218) - 2012 May

Problem of method in theory and practice of tax account

Available online: 24 May 2012

Subject Heading: PROBLEMS OF ACCOUNTING

JEL Classification: 

The critical analysis of existing methods of tax accounting in the aspect of their influence on the tax liabilities of taxpayers in the different conditions of taxation is presented in the article. The author points to the groundlessness of the mixing of the principles of the cash method and the accrual method of accounting and proposes a number of measures, connecting the practice of tax accounting with the theoretical accounting principles, contributing to the stabilization of the tax press.

Keywords: tax loading, tax account, special tax mode, accrual basis, cash method

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

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