ACCOUNTING OF THE TAX DIFFERENCES: LEGAL-REGULATION ASPECT

Анотація

Based on research of the Tax Code of Ukraine regarding income tax and comparing them with the accounting rules, summarized temporary and permanent tax differences in terms of income and expenses, shown their classification. Analyzed normative and methodological principles of the accounting tax differences. Outlined prospects of accounting concepts of tax differences that will improve the quality of accounting collection of income tax and the accuracy of tax returns.