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Theory and practice of formation of accounting and tax policy of the Republic of Kazakhstan

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  • Nurgaliyeva Roza

Abstract

В статье рассматриваются разные определения учетной и налоговой политики предприятий в современной экономике. Определено, что в условиях Республики Казахстан статусу, форме и разработке содержания учетной и налоговой политики до сих пор не уделяется достаточного внимания. В статье рекомендованы структурные элементы и содержание учетной и налоговой политики, как руководства ведения всех видов бухгалтерского учета, с учетом специфических особенностей ведения бизнеса в Республике Казахстан.

Suggested Citation

  • Nurgaliyeva Roza, 2014. "Theory and practice of formation of accounting and tax policy of the Republic of Kazakhstan," Bulletin of Taras Shevchenko National University of Kyiv. Economics. Вісник Киiвського нацiонального унiверситету iм. Тараса Шевченка. Серiя: Економiка, CyberLeninka;Издательско-полиграфический центр «Киевский университет», issue 155.
    • Handle: RePEc:scn:013723:15612129
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