Smekalina Yulia Antonovna

Place of work

Organization:
Financial University under the Government of the Russian Federation
Position:
студентка

Author's articles(1)

Profit tax meaning and its accounting organizations in modern Russian practice

03.10.2016

Annotation

This article is devoted to the study of the essence of corporate income tax and its accounting in Russian practice. The first part of the article reveals the evolution of the income tax in the Russian Federation, as well as the competitiveness of the national tax system in the international arena. The second part of the article is devoted to the basic aspects of accounting for the calculation of corporate income tax.
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