TAX ASPECTS IN FORMING TAXABLE PROFIT (ACCOUNTING-TAX DIFFERENCES, TRANSFORMATION AND TAX CONTROL)

Abstract

This study is relevant due to the necessity of reliably determining taxable profit under conditions of differences between accounting and tax treatment. The thesis is that proper tax adjustment of the accounting financial result requires the unified application of accounting and tax rules, along with effective control. The objective is to clarify the main mechanisms of taxable profit formation and the consequences of tax audits. In doing so, it is important to outline opportunities for limiting discrepancies and increasing the reliability of tax information.