НОРМАТИВНО-ПРАВОВЕ РЕГУЛЮВАННЯ БУХГАЛТЕРСЬКОГО ОБЛІКУ ПОДАТКОВИХ РІЗНИЦЬ

Abstract

With the adoption of the Tax Code of Ukraine, the harmonization of accounting and tax accounting was carried out. However, taking into account the interests of the business community in streamlining relations and building mutual responsibility, the state is constantly faced with the question of preventing the possibility of tax evasion, optimization and narrowing of the tax base. Due to possible discrepancies between the criteria for recognizing income and expenses in accounting and tax law, there are tax differences. Tax differences are related to different approaches to determining income in accounting and tax accounting. They arise as a result of business transactions for which there are different assessments and recognition criteria in accounting and tax law. Every year the number of differences that arise in determining the pre-tax financial result increases and the regulatory framework changes, which makes adjustments to reflect the differences in the financial statements of enterprises. The article analyzes the regulatory framework governing the accounting of tax differences in Ukraine. The author considers the main documents, which contain information about the nature of tax differences and methods of accounting. The main problem is the imperfection of regulations approved at the state level and the need to refine the methodology for reflecting in the accounting and financial reporting of tax differences. The article discloses the rules that reflect the tax differences in the financial statements. The changes that took place during the years of Ukraine’s independence in terms of reflecting differences in accounting are analyzed and the dynamics of changes in legislation is traced. The positive and negative moments of changes concerning the accounting and reflection in the reporting of differences before the taxation are allocated. The problematic issues of reflection in the accounting and financial reporting of tax differences that need to be addressed are highlighted. The article considers the main prospects of accounting for tax differences in Ukraine, accounting problems and methods of solving them.