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Проблема Сближения Налогового Учета С Бухгалтерским Учетом

Author

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  • Ерофеева Вера Арсентьевна

    (Высшая экономическая школа Санкт-Петербургского государственного экономического университета)

Abstract

В условиях перехода экономики на рыночные отношения в государственном регулировании отечественной экономики возникла необходимость переориентации основных элементов государственной системы финансов на налоговые платежи. в статье рассматриваются эволюция процесса становления налогового учета в России, его роль и место в учетно-информационной системе и основные направления по сближению налогового учета с бухгалтерским.The transition to market relations in the state regulation of the domestic economy gave rise to a necessity to reorientate the key elements of the state finance system to fiscal payments. The paper considers the evolution of the fiscal accounting establishment in Russia, the role and position of fiscal accounting in the accounting-information system and main guidelines for convergence of the fiscal accounting and bookkeeping

Suggested Citation

  • Ерофеева Вера Арсентьевна, 2014. "Проблема Сближения Налогового Учета С Бухгалтерским Учетом," Экономика. Налоги. Право, CyberLeninka;Федеральное государственное образовательное бюджетное учреждение высшего профессионального образования «Финансовый университет при Правительстве Российской Федерации» (Финансовый университет), issue 3, pages 134-137.
    • Handle: RePEc:scn:031101:15724687
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