List of publications on a keyword: «state budget»
Экономические науки
Publication date: 03.10.2016
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Yulia A. Smekalina
FSFEI of HE "Financial University under the Government of the Russian Federation" , Москва г
«Profit tax meaning and its accounting organizations in modern Russian practice»
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.