INTERNATIONAL AND RUSSIAN EXPERIENCE OF INTERACTION BETWEEN AUDITING AND TAX ACCOUNTING
International and Russian experiences in the interaction of auditing and tax accounting have been studied. The differences between two accounting models, applying in various countries, have been analysed. The main characteristics of tax (continental) and proprietary (anglo-saxon) accounting models h...
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| Format: | Article |
| Language: | English |
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Publishing House of the State University of Management
2020-04-01
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| Series: | Вестник университета |
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| Online Access: | https://vestnik.guu.ru/jour/article/view/2082 |
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| author | E. V. Golubtsova K. S. Karavaeva |
| author_facet | E. V. Golubtsova K. S. Karavaeva |
| author_sort | E. V. Golubtsova |
| collection | DOAJ |
| description | International and Russian experiences in the interaction of auditing and tax accounting have been studied. The differences between two accounting models, applying in various countries, have been analysed. The main characteristics of tax (continental) and proprietary (anglo-saxon) accounting models have been given. The analysis of two models of auditing and tax accounting has been carried out. The features of the Russian system of auditing and tax accounting have been considered. The main differences of auditing and tax accounting, using in the Russian Federation, have been analysed. The recommendations on improving the interaction of auditing and tax accounting, taking into account international practice in this area, have been given. It has been concluded about the influence of world experience on improving the Russian system of auditing and tax accounting. |
| format | Article |
| id | doaj-art-b32762f057164b359281a2079aeb26d1 |
| institution | Kabale University |
| issn | 1816-4277 2686-8415 |
| language | English |
| publishDate | 2020-04-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj-art-b32762f057164b359281a2079aeb26d12025-02-04T08:28:03ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152020-04-010211011310.26425/1816-4277-2020-2-110-1131637INTERNATIONAL AND RUSSIAN EXPERIENCE OF INTERACTION BETWEEN AUDITING AND TAX ACCOUNTINGE. V. Golubtsova0K. S. Karavaeva1Plekhanov Russian University of EconomicsPlekhanov Russian University of EconomicsInternational and Russian experiences in the interaction of auditing and tax accounting have been studied. The differences between two accounting models, applying in various countries, have been analysed. The main characteristics of tax (continental) and proprietary (anglo-saxon) accounting models have been given. The analysis of two models of auditing and tax accounting has been carried out. The features of the Russian system of auditing and tax accounting have been considered. The main differences of auditing and tax accounting, using in the Russian Federation, have been analysed. The recommendations on improving the interaction of auditing and tax accounting, taking into account international practice in this area, have been given. It has been concluded about the influence of world experience on improving the Russian system of auditing and tax accounting.https://vestnik.guu.ru/jour/article/view/2082auditingtax accountingfinancial reportinginternational experiencerussian experiencetax system |
| spellingShingle | E. V. Golubtsova K. S. Karavaeva INTERNATIONAL AND RUSSIAN EXPERIENCE OF INTERACTION BETWEEN AUDITING AND TAX ACCOUNTING Вестник университета auditing tax accounting financial reporting international experience russian experience tax system |
| title | INTERNATIONAL AND RUSSIAN EXPERIENCE OF INTERACTION BETWEEN AUDITING AND TAX ACCOUNTING |
| title_full | INTERNATIONAL AND RUSSIAN EXPERIENCE OF INTERACTION BETWEEN AUDITING AND TAX ACCOUNTING |
| title_fullStr | INTERNATIONAL AND RUSSIAN EXPERIENCE OF INTERACTION BETWEEN AUDITING AND TAX ACCOUNTING |
| title_full_unstemmed | INTERNATIONAL AND RUSSIAN EXPERIENCE OF INTERACTION BETWEEN AUDITING AND TAX ACCOUNTING |
| title_short | INTERNATIONAL AND RUSSIAN EXPERIENCE OF INTERACTION BETWEEN AUDITING AND TAX ACCOUNTING |
| title_sort | international and russian experience of interaction between auditing and tax accounting |
| topic | auditing tax accounting financial reporting international experience russian experience tax system |
| url | https://vestnik.guu.ru/jour/article/view/2082 |
| work_keys_str_mv | AT evgolubtsova internationalandrussianexperienceofinteractionbetweenauditingandtaxaccounting AT kskaravaeva internationalandrussianexperienceofinteractionbetweenauditingandtaxaccounting |