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SOURCE:    Almanac of Modern Science and Education. Tambov: Gramota, 2014. № 5-6. P. 147-148.
SCIENTIFIC AREA:    Economic Sciences
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PROBLEMATIC OF TAX AND FINANCIAL ACCOUNTINGS INTERACTION
Shishkova Natal'ya Vladimirovna
Far Eastern Federal University in Vladivostok
Abstract. The article deals with the problem of tax and financial accountings division at enterprises. In this regard the author investigates the causes of the division and the possibility of tax and financial accountings convergence, studies foreign experience in this field. The measures taken by the government of the Russian Federation and aimed at the resolution of the problem are also mentioned in the paper. The author substantiates the position that keeping both tax and financial accountings leads to increase in enterprises expenses.
Key words and phrases: налоговый учет, финансовый учет, налоговая система, налогообложение, отчетная информация, tax accounting, financial accounting, tax system, taxation, accounting information
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