税务会计外文文献 Tax Accounting in the Russian Federation.pdf

税务会计外文文献 Tax Accounting in the Russian Federation.pdf

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Available online at ScienceDirect Procedia Economics and Finance 25 ( 2015 ) 127 – 133 16th Annual Conference on Finance and Accounting, ACFA Prague 2015, 29th May 2015 Tax Accounting in the Russian Federation a Marina Purina * a University of Economics, Prague; Department of Financial Accounting and Auditing, W. Churchill Sq. 4, Prague 130 67, Czech Republic Abstract The paper describes tax accounting in the Russian Federation, its system, rules and connection with financial accounting. Then, using of IFRS related to costs is shown. The article contains information on interaction with tax authorities in Russia and real juridical proceedings. Next, international tax optimization with us ing of offshores is analyzed as a part of tax accounting. © 2015 The Authors. Published by Elsevier B.V. This is an open access article under the CC BY-NC-ND license © 2015 The Authors. Published by Elsevier B.V. (/licenses/by-nc-nd/4.0/). Peer-review under responsibility of University of Economics, Prague, Faculty of Finance and Accounting. Peer-review under responsibility of University of Economics, Prague, Faculty of Finance and Accounting Keywords: Tax accounting; Russian Federation; Offshores; Tax optimization 1. Introduction The aim of this article is to describe the system of tax accounting and international tax optimization in the Russian Federation. The mentioned theme is of great current interest. The reason is that nobody doubts in usefulness and necessity of financial and managerial accounting, whereas the rules of tax accounting and

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