Peculiarities of tax reporting at enterprises

Taxpayers have the right to independently organize their tax accounting system based on the provisions of the Tax Code of the Russian Federation (hereinafter - the Tax Code of the Russian Federation). This gives organizations the freedom to choose accounting methods, which can increase the convenience and efficiency of tax accounting. The authors of the article consider three main approaches to tax accounting, emphasizing their advantages and disadvantages. They also emphasize the importance of proper document flow, which begins with the registration of facts of economic life and ends with the preparation of tax reporting, which helps to ensure transparency and compliance with tax obligations.