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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.







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