INFORMATIVE ASPECTS OF FINANCIAL RESULTS CONTROLLING IN BOOK-KEEPING AND TAX CALCULATIONS Cover Image

ІНФОРМАЦІЙНІ АСПЕКТИ КОНТРОЛЮВАННЯ ФІНАНСОВИХ РЕЗУЛЬТАТІВ У БУХГАЛТЕРСЬКОМУ ОБЛІКУ І ПОДАТКОВИХ РОЗРАХУНКАХ
INFORMATIVE ASPECTS OF FINANCIAL RESULTS CONTROLLING IN BOOK-KEEPING AND TAX CALCULATIONS

Author(s): Tetiana Melnyk
Subject(s): Economy
Published by: Інститут трансформації суспільства
Keywords: financial results; controlling system; income tax; book-keeping; tax calculations

Summary/Abstract: The presence of different vectors (fiscal and accounting) of income tax determination causes existence of different approaches to the financial results forming process control – for proprietors and in tax calculations, each of which is characterized by its own tasks, objects, subjects, informational and normative bases. These circumstances influence the control system of the financial results forming complication for the proprietor of the enterprise. In the article the system of the financial results control is examined from positions of accounting and fiscal account, and the differences between them in such aspects as normative adjusting, information source, subjects of control, base of taxation and objects of control are defined. The suggestions of calculation unity of components necessary for determination of taxation object in the sphere of accounting and fiscal account are designed by the author, and that will enable creation of single information base for the system of the financial results forming control in tax calculations.

  • Issue Year: 2013
  • Issue No: 09-10(2)
  • Page Range: 67-70
  • Page Count: 4
  • Language: Ukrainian