| | PROBLEMS OF MODERN ECONOMICS, N 4 (68), 2018 | | ECONOMICS, MANAGEMENT, AND ACCOUNTING AT THE ENTERPRICE | | Petrov A. M. Department of Accounting, Analysis and Audition, Financial University under the Government of the Russian Federation (Moscow), PhD (Economics), Professor Mel’nikova L. A. Assistant Professor, Department of Accounting, Analysis and Audition, Financial University under the Government of the Russian Federation (Moscow), PhD (Economics)
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| The article analyses the evolution of development of taxation and bookkeeping reporting, paying specific attention to its present-day structure. Bookkeeping reporting has a longer history as compared to taxation reporting, and its emergence in Russia was called froth by the need to establish control over taxes and fees collection. The authors describe the stages in development of the bookkeeping reporting | Key words: taxation reporting, bookkeeping, bookkeeping reporting, normative regulation | Pages: 105 - 108 |
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