Home  Journals  International Accounting  18(264) - 2013 May

Organization of fiscal accounting: national and international aspects

Available online: 21 May 2013

Subject Heading: FOREIN EXPIRIENS

JEL Classification: 

Influence of tax politics of separate countries the CIS and intergovernmental associations is considered on the system of taxation of certain country. The aspects of construction of the fiscal accounting are analyzed at the national level in Russian Federation, Ukraine, and Republic of Belarus. It is marked that the models of data ware of the financial and tax reporting on an income tax in the named countries differ. In Russia apply "parallel" model of creation of tax accounting according to hl requirements. There are 25 Tax codes of the Russian Federation. About experience of Ukraine since 2011 it is possible to speak as about the model of "built-in" tax accounting in accounting system with prevalence of tax rules. The feature is intention of the Ukrainian legislator since 2014 to apply the mechanism of tax differences. In the Republic of Belarus the model of the "built-in" organization of tax accounting with prevalence of accounting rules is applied.

Keywords: tax policy, fiscal accounting, financial accounting, tax differences

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

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