Home  Journals  International Accounting  43(241) - 2012 November

Registration policy of organizations as tool of tax regulation

Available online: 21 November 2012

Subject Heading: Taxation

JEL Classification: 

In the article the role of account policies in regulation of the taxation of the organizations is considered. Legislative bases, concept, the purpose, principles, factors and the criteria influencing formation of accounting policies are opened. Influence of accounting policies on indicators of the tax reporting and the sum of tax obligations of the taxpayer is considered on an example of amortization policy of the organization.

Keywords: account policy, elements of accounting policy, depreciation policy

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

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