Home  Journals  International Accounting  3(537) - 2026 March

Tax accounting in the context of diversification of a construction company's activities

Received: 30 December 2025

Accepted: 12 January 2026

Available online: 30 March 2026

Subject Heading: NATIONAL STANDARDS OF ACCOUNTING AND REPORTING

JEL Classification: М42

Pages: 4-19

https://doi.org/10.24891/rzpuwb

Subject. This article examines methodological approaches to determining the taxation bases for corporate income tax and VAT of a construction company under conditions of activities with different taxation.
Objectives. The article aims to find justifications for calculating taxation bases for profit and VAT when carrying out activities of varying duration and legal nature.
Methods. For the study, we used induction and deduction, analysis and synthesis, modeling, comparison, extrapolation, as well as logical, functional-and-targeted, and analog approaches.
Results. The article finds that transactions of different legal and economic nature lead to differences in the timing of income and expense recognition for taxation purposes. Different rules for determining the object of taxation for corporate income tax and VAT lead to a mismatch of taxation bases. However, the economic and legal nature of these various operations allows for combining different principles for determining taxation bases for each type of construction activity.
Conclusions and Relevance. In general, the Tax Code of the Russian Federation does not prevent the separate calculation of tax bases due to construction operations of different economic and legal nature, but the difference in approaches complicates accounting and contributes to erroneous methods of calculating profit and value-added taxes. The research results can be used for the theoretical justification of tax accounting for taxable profit and VAT bases, as well as in the practical activities of interested construction organizations.

Keywords: taxation base, corporate profits tax, VAT, separate accounting, construction organization

References:

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