Corporate Income Tax Accounting

Subject. This article considers the complex issues of the co-use of PBU 18/02 Corporate Income Tax Accounting and Federal Accounting Standard FSBU 25/2018 Accounting for Leases. Objectives. The article aims to analyze methodological issues related to the recognition of deferred taxes in a tenant's accounting with consideration to the differences in the reflection of lease operations in accounting and tax records. Methods. For the study, we used a systems analysis and generalization. Results. The article identifies a number of unresolved methodological issues relating to the provisions of the updated version of PBU 18/02 in the context of the transition to a new lease reflection procedure. Conclusions and Relevance. The article concludes that it is now appropriate to prepare methodological materials explaining and clarifying the practice of applying regulations on the reflection of deferred income tax on lease transactions. The results of the study can be used in scientific and practical activities, as well as to develop proposals to improve the methodology of Russian accounting, focused on convergence with modern international practices.

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DEVELOPMENT OF FINANCIAL ACCOUNTING AND INTERNATIONAL STANDARDS FOR FINANCIAL STATEMENTS IN PART OF TAX ON ORGANIZATION PROFIT

EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA ◽

10.36871/ek.up.p.r.2020.03.03.019 ◽

2020 ◽

Vol 3 (3) ◽

pp. 100-105

Author(s):

V. I. BRATCEV ◽

◽

M. A. KAZANOVA ◽

A. V. ROYBU ◽

◽

...

Keyword(s):

Income Tax ◽

Reporting System ◽

Financial Statements ◽

International Standards ◽

Financial Accounting ◽

Corporate Income Tax ◽

Tax System ◽

National Accounting ◽

Tax Accounting

The article defines the need and prerequisites for bringing the national accounting and reporting system in line with international standards. Problems and prospects of the application of IFRS by Russian enterprises in terms of tax accounting are considered. The process of reforming the tax system, including tax accounting for corporate income tax, is analyzed.

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Corporate income tax accounting in Spain: an empirical study

International Journal of Critical Accounting ◽

10.1504/ijca.2012.051461 ◽

2012 ◽

Vol 4 (5/6) ◽

pp. 702 ◽

Cited By ~ 1

Author(s):

Julian Martínez Vargas ◽

Gregorio Labatut Serer ◽

Elisabeth Bustos Contell

Keyword(s):

Empirical Study ◽

Income Tax ◽

Corporate Income Tax ◽

Tax Accounting

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IMPROVING TAX ADMINISTRATION WITHIN THE CONSOLIDATED GROUP OF TAXPAYERS APPLYING THE RUSSIAN ACCOUNTING AND TAX ACCOUNTING SYSTEM

EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA ◽

10.36871/ek.up.p.r.2021.04.04.013 ◽

2021 ◽

Vol 4 (4) ◽

pp. 71-77

Author(s):

V. I. BRATTSEV ◽

◽

I. S. FALILEEVA ◽

G. K. KOVALENKO ◽

◽

...

Keyword(s):

Income Tax ◽

Reporting System ◽

Corporate Income Tax ◽

Tax Administration ◽

Tax Burden ◽

Accounting System ◽

Tax System ◽

National Accounting ◽

Tax Legislation ◽

Tax Accounting

The article identifies the need and prerequisites for bringing the national accounting and reporting system in line with the requirements of modern tax legislation. The problems and prospects of using the accounting and tax accounting system within the framework of a consolidated group of taxpayers, in terms of reducing the tax burden, are considered. The process of reforming the tax system, in particular the tax accounting of corporate income tax, has been analyzed.

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The investment activity of Russian business: Relationships with corporate income tax burden

International Accounting ◽

10.24891/ia.23.7.800 ◽

2020 ◽

Vol 23 (7) ◽

pp. 800-823

Author(s):

A.A. Razuvaeva ◽

N.V. Pokrovskaya

Keyword(s):

Income Tax ◽

Systems Approach ◽

Corporate Income Tax ◽

Federal State ◽

Tax Burden ◽

Return On Assets ◽

Investment Activity ◽

Analysis And Synthesis ◽

Tax Benefits

Subject. This article assesses the role of tax incentives for the Russian business' investment behavior. Objectives. The article aims to identify the relationship between the corporate income tax burden as an indicator responding to tax benefits application and the investment activities of Russian companies. Methods. For the study, we used the methods of analysis and synthesis, and the systems approach. The analysis covers the period from 2012 to 2018. The data of the Russian Federal State Statistics Service, Federal Tax Service of Russia, and the Ministry of Finance of the Russian Federation are the source of information for analysis. Results. The article summarizes the characteristics of the investment activity of the Russian business. However, the article does not reveal any obvious relationship between the income tax burden and the investment activity of the Russian business in the 2010s. There is also no link found between fixed investment and return on assets. Conclusions. The increase in income tax burden in the late 2010s, accompanied by a decrease in profitability, poses a threat to the active investment development of Russian organizations.

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