Formation of the accounting policy of the organization as part of the optimization of property tax

Автор: Trianova A.S.

Журнал: Экономика и социум @ekonomika-socium

Статья в выпуске: 12 (43), 2017 года.

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The article is devoted to the analysis of theoretical aspects regarding the disclosure of the notion "accounting policy", its role and purpose in the activities of organizations. The main principles of compiling accounting policy for the purposes of accounting and tax accounting are considered. There are some proposals that are recommendatory in order to improve the provisions of accounting policies for accounting and calculation of property taxes.

Accounting policy, accounting, taxation, optimization, subject, tax base

Короткий адрес: https://sciup.org/140235116

IDR: 140235116

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