OF BUSINESS ACCOUNTS WITH TAX ACCOUNTS

Authors

  • Gaybullaev Rakhim Murodovich Professor of Samarkand Branch of Tashkent State University of Economics, Doctor of Economics, Uzbekistan rahimgaibullaev63@gmail.com Tel. +99899-0125078
  • Khurshid Kurbanboev magistr of Samarkand Branch of Tashkent State University of Economics, Uzbekistan

Keywords:

accounting, tax accounting, integration, accounting standards, small business, accounts, sub-accounts, tax regime.

Abstract

Since business entities keep accounts for tax payments based on tax regimes, the correct management of accounting and tax accounts in the enterprise and for this purpose mutual integration in keeping these accounts is researched as one of the most optimal ways. Consequently, the taxation regime used by the enterprise is a variable state, while the status of a small business entity is relatively constant. From the point of view of this position, it is said that it is logical to apply the integration of tax accounting into accounting.

References

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Gaybullaev Rakhim Murodovich . (2022). CHARACTERISTICS OF ACCOUNTING IN THE ECONOMIC ACTIVITY OF SMALL ENTERPRISES I, PROBLEMS AND IMPROVEMENT . World Economics & Finance Bulletin (WEFB) , 17 , 139-142.

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Published

2023-01-03

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Articles