title: Ð¡Ð¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ðµ Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ° ÑÐ°ÑÑÐµÑÐ¾Ð² Ð¿Ð¾ Ð½Ð°Ð»Ð¾Ð³Ñ Ð½Ð° Ð¿ÑÐ¸Ð±ÑÐ»Ñ Ð² Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¼Ð°Ð³Ð¸ÑÑÑÐ°
titleType: Subtitle
title: Improving the accounting of income tax calculations in the organization
Creators: name: Ð¨Ð°Ð´Ð±Ð°ÐµÐ²Ð°, Ð¦Ð°Ð³Ð°Ð½
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2024
Subjects: Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ¸Ð¹ ÑÑÐµÑ
Ð½Ð°Ð»Ð¾Ð³ Ð½Ð° Ð¿ÑÐ¸Ð±ÑÐ»Ñ
Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²ÑÐ¹ ÑÑÐµÑ
accounting
income tax
tax accounting

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description: The purpose of the work is to develop recommendations for income tax calculations. The object of the study is the corporate income tax of PJSC PhosAgro. The subject of the study is the accounting of income tax calculations at the enterprise. Tasks that were solved during the research: 1. To study the legislative, regulatory, and methodological framework. 2. Consider the theoretical basis for accounting for income tax calculations. 3. Study the method of its calculation. 4. Analysis of innovations. 5. To study the regulatory documents of PJSC PhosAgro. 6. Review the financial statements for 2021, 2022 and 2023. 7. To analyze financial indicators. 8. Take stock and prepare recommendations based on the identified problems. The scientific novelty of the study is the discovery of problems related to accounting for income tax calculations in accordance with innovations. Practical novelty means the development and application of the proposed recommendations in practice. The following software products were used to analyze the data: Microsoft Excel is necessary for quick calculations of financial indicators, creating charts to identify growth or decline trends, and more. The Russian accounting program 1C: Accounting was also used in the work to apply changes in accounting.