PROFIT TAX IN STRENGTHENING THE MARKET BASIS OF FUNCTIONING OF ECONOMIC ENTITIES
Abstract
The paper examines the current issues in the sphere of profit tax legislation. The analysis of the incompatibility of business accounting and tax accounting shows that it results in additional time and material expenditures, and in the lack of correspondence between the sums of accounting profit and taxable profit. The authors substantiate the need for similar rules of forming information for profit tax assessment of businesses.
About the Authors
S. D. Nadezhdina
Siberian University of Consumer Cooperation
Russian Federation
Doctor of Economics, Professor
Russian Federation
Doctor of Economics, Professor
V. M. Lukyanenko
Novosibirsk State Technical University
Russian Federation
PhD in Economics, Associate Professor, Chair of Accounting and Statistics, Novosibirsk State Technical University
Russian Federation
PhD in Economics, Associate Professor, Chair of Accounting and Statistics, Novosibirsk State Technical University
References
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Review
For citations:
Nadezhdina S.D., Lukyanenko V.M. PROFIT TAX IN STRENGTHENING THE MARKET BASIS OF FUNCTIONING OF ECONOMIC ENTITIES. Vestnik NSUEM. 2015;(1):64-70. (In Russ.)
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