MODELLING OF THE ACCOUNTING POLICY FOR THE AIMS OF PROFIT TAXATION
Journal Title: Інфраструктура ринку - Year 2018, Vol 23, Issue
Abstract
Possible ways of forming an accounting policy in order to optimize taxes are considered. Tasks of the accounting policy for taxation purposes are disclosed: information provision of interested users, integration procedures for the purposes of financial and tax reporting, tax optimization. Elements of accounting policy, which allow influencing the size of the object of taxation of profit tax, are selected.
Authors and Affiliations
S. V. Shevchuk, A. D. Zaitseva
Keywords
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