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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Autores principales:	E. V. Golubtsova, K. S. Karavaeva
Formato:	article
Lenguaje:	RU
Publicado:	Publishing House of the State University of Management 2020
Materias:	auditing tax accounting financial reporting international experience russian experience tax system Sociology (General) HM401-1281 Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/b32762f057164b359281a2079aeb26d1
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spelling	oai:doaj.org-article:b32762f057164b359281a2079aeb26d12021-12-03T07:43:31ZINTERNATIONAL AND RUSSIAN EXPERIENCE OF INTERACTION BETWEEN AUDITING AND TAX ACCOUNTING1816-42772686-841510.26425/1816-4277-2020-2-110-113https://doaj.org/article/b32762f057164b359281a2079aeb26d12020-04-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/2082https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415International 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.E. V. GolubtsovaK. S. KaravaevaPublishing House of the State University of Managementarticleauditingtax accountingfinancial reportinginternational experiencerussian experiencetax systemSociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 0, Iss 2, Pp 110-113 (2020)
institution	DOAJ
collection	DOAJ
language	RU
topic	auditing tax accounting financial reporting international experience russian experience tax system Sociology (General) HM401-1281 Economics as a science HB71-74
spellingShingle	auditing tax accounting financial reporting international experience russian experience tax system Sociology (General) HM401-1281 Economics as a science HB71-74 E. V. Golubtsova K. S. Karavaeva INTERNATIONAL AND RUSSIAN EXPERIENCE OF INTERACTION BETWEEN AUDITING AND TAX ACCOUNTING
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
author	E. V. Golubtsova K. S. Karavaeva
author_facet	E. V. Golubtsova K. S. Karavaeva
author_sort	E. V. Golubtsova
title	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_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_sort	international and russian experience of interaction between auditing and tax accounting
publisher	Publishing House of the State University of Management
publishDate	2020
url	https://doaj.org/article/b32762f057164b359281a2079aeb26d1
work_keys_str_mv	AT evgolubtsova internationalandrussianexperienceofinteractionbetweenauditingandtaxaccounting AT kskaravaeva internationalandrussianexperienceofinteractionbetweenauditingandtaxaccounting
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INTERNATIONAL AND RUSSIAN EXPERIENCE OF INTERACTION BETWEEN AUDITING AND TAX ACCOUNTING

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