Name
Ivanko Natalya Aykazovna
Scholastic degree
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Academic rank
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Honorary rank
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Organization, job position
Kuban State Agrarian University
Web site url
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Articles count: 2
Forecasting financial results of the economic entity
activity, tax planning and tax optimization are becoming
the major components of the nowadays accounting.
Organizations strive to be seen as financially stable
and profitable to investors and creditors, and financially
disadvantageous to tax authorities. Obviously,
all these goals require completely different approaches
that will allow avoiding the expressed conflict of interest.
The solution to this contradiction and the most
effective way of establishing a compromise is the effective
tax accounting. The fiscal system of the Russian
Federation is constantly undergoing both quantitative
and qualitative transformation: changing the structure
of taxes, tax rates, the requirements for the taxpayers,
and others. The practice of constant adjustments
to tax laws adversely affects the formation of
the economic entity accounting and tax system. The
economic crisis has further complicated the decisionmaking
on the organization tax burden reduction. The
relevance of the study is conditioned by the fact that in
the current conditions in view of the foregoing, particularly
acute are the question of the effectiveness of
tax accounting, its optimal interaction model with accounting,
as well as enhancing the tax planning role.
The consequence of this is the need for research harmonization
of accounting and fiscal data with the goal
of taxation monitoring, analysis, control and optimization.
In the article the place of tax records in the single
accounting and tax system of the organization is considered,
the notion of tax accounting is specified