RATIONALIZATION OF ACCOUNTING PROCEDURES OF DETERMINING THE TAXABLE PROFITS OF COMPANIES
Journal Title: Наукові праці. Серія "Економіка" - Year 2016, Vol 275, Issue 263
Abstract
Important question of accounting system is harmonization of financial and tax reporting formation procedures. Current determi-nation model of chargeable income has a number of fundamental drawbacks, which do not help accounting profitability. With the aim of improving technological aspect formation of accounting information, it was offered to structurally detail accounts of income and expenses on the basis of tax’s differences costs occurrence, this will permit to determine the tax on income in a systematic way and to form indicators of reporting. The ways of further improving procedures for calculating tax on income criterion increasing of accounting’s efficiency were determined.
Authors and Affiliations
L. Prokopovich, S. Shevchuk
Keywords
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