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National Interests: Priorities and Security
 

Tax accounting and accountancy at the enterprise: the dilemma of parallelism

Vol. 5, Iss. 21, NOVEMBER 2009

Available online: 25 November 2009

Subject Heading: EXPERIENCE. PROBLEMS. DECISION

JEL Classification: 

Mitrofanova I.A. graduate student of department of corporate finances and bank activity, Volgograd State University
MitrofanovaIA@rambler.ru

In article various concepts of the organization of the tax accounting are considered, benefits and costs of parallel conduct of tax accounting and accountancy by the enterprises are analyzed, measures on modernization of these processes are offered.

Keywords: accountancy, tax accounting, concepts of the organization of the tax accounting, tax on profit of the organizations, account modernization

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ISSN 2311-875X (Online)
ISSN 2073-2872 (Print)

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