THE QUESTION OF ACCOUNTING AND TAXATION
Journal: Science and world (Vol.1, No. 14)Publication Date: 2014-10-16
Authors : Khan L.I.;
Page : 181-183
Keywords : production costs; progressive profit taxation.;
Abstract
This article is about accounting of production costs and the formation of the profit tax base. The author argues for changing accounting practices regarding the formation of the actual cost of the finished goods (works, services) as well as for switching from proportional to progressive profit taxation.
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