упрощенная система налогообложения

Introduction. The social orientation of legal regulation should be manifested in the process of performing any of the state functions, including the collection of taxes and fees. The balance of the “material interests” of the state and individual members of society when paying a mandatory payment is determined by the dynamics of variable economic indicators used in calculating its size.

Introduction. At the present time, in a difficult economic situation in our country, cost accounting issues are directly related to the optimization of the taxation of businesses. The purpose of this study – to analyze the accounting and tax accounting costs of the organization and to make proposals for convergence of accounting and taxation. Theoretical analysis.