Features of the organization of the system of accounting and taxation of small businesses
Journal: Science Journal "NovaInfo" (Vol.122, No. 1)Publication Date: 2021-02-15
Authors : Peksheva Anastasiya Igorevna;
Page : 54-58
Keywords : TAXATION; SMALL BUSINESS; SIMPLIFIED ACCOUNTING AND REPORTING; INTERNAL CONTROL;
- Features of the organization of the system of accounting and taxation of small businesses
- ORGANIZATION OF ACTIVITIES, ACCOUNTING AND TAXATION OF SMALL BUSINESSES IN THE TOURIST SPHERE
- THEORETICAL ASPECTS OF ACCOUNTING AND TAXATION ORGANIZATION FOR SMALL BUSINESSES IN THE AGRICULTURAL SECTOR
- MODERN APPROACHES TO ACCOUNTING, REPORTING AND TAXATION OF SMALL BUSINESSES
- THE SYSTEM OF TAXATION OF SMALL BUSINESSES IN AGRICULTURE SECTOR
Abstract
The paper considers the features of the organization of the accounting and reporting system.The features of the formation of indicators that affect the calculation of the tax base of small businesses are revealed.Special attention is paid to the simplified accounting system.The main problems of formation of economic indicators in the conditions of application of the simplified accounting system at small enterprises are revealed.
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