THE PROBLEMS OF TAX ACCOUNTING IN RUSSIA

Abstract

The implementation of a subsystem of tax accounting in the system of Russian economic accounting is still causing questions and misunderstanding regarding its practical application and expediency. The distinctions in the principles of grouping of income and expenses of the organization, their recognition in accounting and for the taxation purposes, in ways of assessment of the work in progress and finished goods and some other discrepancies have no economic justification. It should be noted that independently tax accounting is applied rather seldom while the methodology of its record-keeping is based on the accounting methodology practically everywhere. One of the arguments for the conducting of tax accounting as an independent subsystem is the big amount of distinctions in rules of formation of most indicators for accounting purposes and for the taxation purposes.

Keywords

• бухгалтерский учет
• налоговый учет
• налог на прибыль
• налоговая база
• проблемы орга- низации налогового учета
• accounting
• tax accounting
• income tax
• tax base
• problems of the organization of tax accounting