Problems of Accounting and Tax Base Formation on Income Tax

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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This work is licensed under Creative Commons Attribution 3.0 License.

Mediterranean Journal of Social Sciences ISSN 2039-9340(Print) ISSN 2039-2117(Online)

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