Home  Journals  International Accounting  14(260) - 2013 April

Genesis and development of tax accounting in Ukraine: historical aspects

Available online: 16 April 2013

Subject Heading: PAGES OF HISTORY

JEL Classification: 

In the article mmethodical and organizational aspects of the introduction of tax accounting in the enterprises and organizations of Ukraine in the period of its independent development - from 1991 to today are presented. The author allocates six stages of development of tax accounting in Ukraine. The features of standard ensuring registration process at each stage are noted. The interrelation of the tax and accounting financial accounting on a profit tax and a value added tax is analyzed. Conclusions on the positive and negative aspects of standard ensuring tax accounting at each stage of its development are drawn.

Keywords: tax accounting, financial accounting, national accounting standards, accounting history, history of taxation

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

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