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How to Evaluate the Quality of Accounting and Tax Information? Quality of Tax Information


Elena Lavrenchuk
(about the author)

Lavrenchuk Elena Nikolaevna – Cand. of Econ. Sci., Associate Professor, Head of Chair of Accounting and Audit, State University – Higher School of Economics, Perm Branch

Published in:
Russian Journal of Entrepreneurship
– № 8-1 / August, 2010



Keywords: accounting, international financial reporting standards, tax capacity coefficient, tax information, tax offenses, utility function of information, window dressing


Citation:
Elena Lavrenchuk (2010). How to Evaluate the Quality of Accounting and Tax Information? Quality of Tax Information. Russian Journal of Entrepreneurship, 11(8), 94-98. — url: http://bgscience.ru/com/lib/2264


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Abstract:

The work reveals the approaches to measuring the quality of accounting and tax information in two ways: in the light of Russian requirements and international financial reporting standards. The author defines the interrelation between the quality of tax information and the number of offences.








References:
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3. Taranenko R.G. Ekonomiko-matematicheskoe modelirovanie otsenki effektivnosti bukhgalterskoy informatsii v sisteme upravlencheskogo ucheta // Ekonomicheskiy analiz: teoriya i praktika. – 2009. – № 29.
4. Shevelev A.E., Sheveleva E.V. Riski v bukhgalterskom uchete: Uchebnoe posobie. – M.: Knorus, 2007.
5. Sher I.F. Bukhgalteriya i balans. – M.: Ekonomicheskaya zhizn, 1925.
6. Mezhdunarodnye standarty finansovoy otchetnosti. – M., 1999.
7. Ofitsialnyy sayt Ministerstva vnutrennikh del Rossiyskoy Federatsii. [Elektronnyy resurs] – Rezhim dostupa: http://www.mvd.ru.

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