Strategies of Sustainable Development: External-economic, Law and Social Aspects
- Author:
- Liubov I. Soldatova
- Work direction:
- Глава 9
- Abstract:
- Currently, taxes are an integral part of the financial systems of almost all countries of the world. Discussed in the chapter the problem of competent accounting of settlements with the budget for taxes and fees is most relevant for Russian enterprises. Late payment of taxes to the budget entails penalties. It turns the repayment of debt obligations into an uncontrollable situation: the amount of the tax liability itself grows, and the amounts of penalties and fines also grow. The accountant of the enterprise is obliged to monitor the correctness of the calculation and payment of taxes; therefore, a competent legal and economic organization of accounting for the settlements of the enterprise with the budget for taxes and fees is important.
- Keywords:
- accounting, taxes, account, fees, tax burden, tax accounting, mandatory payments, subaccount
Strategies of Sustainable Development: External-economic, Law and Social Aspects