Home  Journals  International Accounting  17(263) - 2013 May

Directions of organization tax accounting of innovation activity in national research universities

Available online: 13 May 2013

Subject Heading: PROBLEMS OF ACCOUNT

JEL Classification: 

In the article the author formulated definition "the organization of tax accounting". The directions on the organization of tax accounting of innovative activity at national research universities are presented. The plan of articles of tax accounting for the purpose of reflection of the sums of the income and expenses is offered, the comparative characteristic of norms on the taxation and rules on reflection is provided in the accounting (budgetary) accounting of operations on implementation of research and developmental works for definition of operations which the need to be formed in tax registers for the purpose of profit tax calculation.

Keywords: innovation activity, tax accounting, the National Research University

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

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