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Information × Registration Number 0214U002142, 0113U002055 , R & D reports Title Harmonization of tax and accounting in the context of corporate taxation popup.stage_title Head Serebrianskyi Dmytro, Registration Date 21-01-2014 Organization Reserch Institute of the Financial Law popup.description2 Proved that method of determining which financial results according to P ( S) Ukraine differs from international practice , as there are significant differences between the Ukrainian accounting system and international accounting standards in the principles of management. It is proved that the harmonization of tax and accounting of corporate income tax in Ukraine can be achieved by making appropriate changes in the methodology for determining the income that is subject to taxation. We found that the dispersion of the provisions that contain the term " tax records " brings more confusion among legal and accounting practices , as income that appears in the statement of income , and profits that appears in the tax return in general differ in the method of calculation . Product Description popup.authors І. І. Огороднікова А. О. Монаєнко Д. М. Серебрянський Л. К. Воронова М. В. Стадник М. О. Раскалєй О. В. Шпильківська О. М. Смірнова О. С. Катана Р. О. Балан Т. А. Габорак Т. А. Шахматова popup.nrat_date 2020-04-02 Close