Problems of Accounting and Tax Base Formation on Income Tax

Authors

  • O.A. Mironova
  • A.F. Hanafeev

Abstract

Disclosed questions requiring development of methodological approaches to accounting and formation of tax base for corporate income tax. Authors' position formulated to solve the problems of the tax base reduction and transferring income of organizations which are involved in the transaction as interdependent entity.

DOI: 10.5901/mjss.2014.v5n12p183

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Published

2014-06-12

How to Cite

Mironova, O., & Hanafeev, A. (2014). Problems of Accounting and Tax Base Formation on Income Tax. Mediterranean Journal of Social Sciences, 5(12), 183. Retrieved from https://www.richtmann.org/journal/index.php/mjss/article/view/3050