Tax Accounting. Study Guide. Federal State Educational Standard

The training manual reveals the conceptual foundations of organizing and conducting tax accounting for income tax, value added tax, a single tax with a simplified taxation system and a single agricultural tax. As part of the general and special taxation regimes, the procedure for drawing up primary documents, analytical tax registration registers, as well as tax returns is described in detail. Separate subsections are devoted to the formation of accounting policy for tax purposes. All this will make it possible to obtain the basics of knowledge and significantly expand the range of professional training in the field of tax accounting.
The training manual was compiled in accordance with the requirements of federal state educational standards of higher education (Federal State Educational Standard, Federal State Educational Standard 3+) and is intended for bachelors studying in the areas" Economics and "Economics and Management". The manual will also be interesting to undergraduates, teachers and graduate students of universities, employees of tax and financial services, tax consultants and practitioners