LEGAL AND ACCOUNTING PROBLEMS RELATED TO CORPORATE TAXATION OF LEGAL ENTITIES

Authors

Keywords
corporate tax, enterprises, accounting, tax levels

Summary
Studying the effects of some complex financial and economic categories as well as the terms and tools applied in the fiscal theory and practice is of crucial importance for both the business activities of the enterprises and the fiscal policy of the state. The scope of the research is defined by the fact that the current legislation related to the corporate taxation of business entities does not always correspond to its economic purpose and is not aligned with the direct „taxes-incomes” relation. The importance of this problem arises from the need for resolving some current problems and outlining some rational possibilities for improving the accounting information provision related to corporate taxation.

JEL: H 22, M41
Pages: 29
Price: 3 Points

More titles

  • SOME PROBLEMS OF ACCOUNTING TRAINING IN BULGARIA’S STATE HIGHER ECONOMIC SCHOOLS AND OPPORTUNITIES FOR ITS OPTIMIZATION AT „D. A. TSENOV” – SVISHTOV

    Accounting training is an integral part of the training of specialists in the field of economy not only in Bulgaria but also worldwide. This fact makes the problem of its content and quality significant and topical. In this context, the current practice of accounting training in our country’s higher economic state schools is studied. Guidelines ...

  • PRACTICAL APPROACH TO THE PREPARATION FOR THE MIGRATION TO IPV6

    With the exhaustion of the address space, provided by IPv4 protocol, the transition to IPv6 gets particularly important for the organizations. With the transition to IPv6 the organizations will use the new opportunities, which will lead to benefits for businesses. The Migration to IPv6 will solve the problems faced by organizations when using ...

  • STUDYING THE POSSIBILITIES FOR A FUTURE DEVELOPMENT OF DISTANCE LEARNING MASTER’S DEGREE PROGRAMMES AT D. A. TSENOV ACADEMY OF ECONOMICS

    The main objective of the project is to study the possibilities for the future development of distance learning Master’s degree programmes at D. A. Tsenov Academy of Economics. To achieve this, the following has to be done: forming a clear picture of the demand for graduates; identifying opportunities for improving the quality of the elements of ...