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International Accounting
 

Tax differences as accounting and control objects

Vol. 16, Iss. 33, SEPTEMBER 2013

Available online: 7 September 2013

Subject Heading: FOREIN EXPIRIENS

JEL Classification: 

Panchenko I.A. PhD in Economic Sciences, Associate Professor, Doctoral Student of the Department of Accounting, the Zhytomyr State Technological University, Ukraine
panchenko.inna777@gmail.com

Shevchuk S.V. Senior Lecturer of the Department of Accounting and Economic Analysis, Applicant, the National University of Shipbuilding named after Admiral Makarov, Ukraine
ser_nat@mail.ru

The approaches to the calculation of tax differences in international accounting practice are considered. The classification of tax differences is proposed. The approach to practical classification of tax differences applications for accounting and control is revealed.

Keywords: accounting, control, tax differences

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

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March 2024

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