Tax accounting. Textbook for undergraduate

The textbook was prepared in accordance with the Federal State Educational Standard for the Higher Education of the Bachelor of the Directs 38.01 "Economics" and the Ruth (MIT) work program for the discipline "Tax accounting". The main elements of income tax, the classification of income and tax accounting, expenses that are not taken into account for tax purposes, the procedure for forming a tax base for income tax, and the relationship of accounting and tax accounting, taking into account the change in tax legislation that entered into a tax base that entered into a tax base, are considered. By virtue of January 1, 2019. The textbook contains materials for self -testing and self -training. The textbook is intended for undergraduate students studying in the direction of "Economics". It can be useful to students, graduate students, teachers, scientific and practical workers