Study of income tax calculation and development of a methodology for comparing accounting and tax accounting data

Исследование расчета налога на прибыль и разработка методики сопоставления данных бухгалтерского и налогового учета

Kot, Ekaterina (Кот, Екатерина) (), Ogorodnikova, Natal’ya (Огородникова, Наталья), Saburova, Lada (Сабурова, Лада) () and Gusel’nikova, Svetlana (Гусельникова, Светлана)
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Kot, Ekaterina (Кот, Екатерина): Ural State Agrarian University
Ogorodnikova, Natal’ya (Огородникова, Наталья): Ural State Agrarian University
Saburova, Lada (Сабурова, Лада): Ural State Agrarian University
Gusel’nikova, Svetlana (Гусельникова, Светлана): Ural State Agrarian University

Voprosy upravleniya / Management Issues, 2019, 147-157

Abstract: Corporate income tax is a direct tax and an important element of the tax system of the Russian Federation, and is a budget-forming tax. Studies conducted in the field of tax accounting indicate a problem such as the lack of a clear concept of the organization of tax accounting. The basis for forming the tax base for income tax in the accounting system is to identify similarities and differences between accounting and tax treatment of income and expenses. In this regard, the paper provides a systematic analysis of Chapter 25 of the Tax Code of the Russian Federation in comparison with the standards of accounting legislation, identifying the main criteria for discrepancies in the rules of accounting and tax treatment of income and expenses. The authors analyze the existing patterns of accounting and tax treatment, give their characteristics, and highlight the advantages and disadvantages. The proposed method of calculating income tax in the form of an algorithm, a pattern with the order of data comparison of accounting and tax treatment will allow you to systematize the approach in determining the common bases and methodological organizations, and the implementation of tax treatment in the enterprise. Using the proposed method of calculating income tax, algorithms and patterns for comparing income and expenses, accounting and tax accounting, you can more accurately adjust the financial result, and calculate the amount of income tax payable to the budget. The practical result of the proposed study is to use the proposed methodology in the activities of enterprises, organizations and institutions in order to optimize accounting and tax treatment.

Keywords: income; expenses; permanent difference; temporary difference; income tax; tax base (search for similar items in EconPapers)
Date: 2019
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