Home  Journals  International Accounting  13(307) - 2014 April

The peculiarities of rated-expense accounting under the terms of corporate-income tax regulation in the Customs Union of Belarus, Kazakhstan and Russia

Available online: 31 March 2014

Subject Heading: Taxation

JEL Classification: 

Pages: 61-68

The article deals with the specific features of tax-base calculation of corporate income tax in the Customs Union - Belarus, Kazakhstan and Russia. These features are the ones caused by maintenance of the partly-deductible-expenses practice. On the basis of a corporate-tax reform analysis the authors illustrate the tax-rates harmonization policy, rated-expense reduction trend and low appeal rate of income taxation in the Russian Federation.

Keywords: income tax, tax rates, partly deductible expenses, tax accounting, tax reform, Customs Union

References:

1. Anishchenko A. Nalog na pribyl’: uchet raskhodov [Income tax: cost accounting]. Nalogovyi vestnik – Tax bulletin, 2012, no. 9, pp. 77–93.
2. Bychkov A.I. Protsenty za pol’zovanie kreditom [Interest on credit]. Bukhgalterskii uchet – Accounting, 2012, no. 12, pp. 110–115.
3. Maslennikova L.A. [Rated expenses in tax accounting and bookkeeping]. Nalogovyi kur’er, 2007, no. 16. (In Russ.) Available at: Link archives/2007/16/nalogovoe_administrirovanie//nalog_na_pribyl/6836.7.phtml.

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

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