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Taxes and Taxation

Ignatyev, D. V. Problems of theory and practice of revenue recognition with the purpose of formation of a taxable base of tax on the profit of organizations.

Abstract: The article is devoted to the analysis of the problems of revenue recognition with the purpose of evaluating the taxable profit. During the study the author analyzed the article 41 of the Tax Code of the Russian Federation and the term profit used in the article. Based on the materials of the arbitrage practice, the author also considered some particular problems of the revenue recognition for the purposes mentioned in the chapter 25 of the Tax Code of the Russian Federation. According to the author, these problems are caused by certain defaults of existing legislation. In the conclusion, the author suggested certain measures on solving the problems in the sphere of revenue recognition for the purpose of calculating tax on profit of organizations.


tax, profit, benefit, base, criteria, administration, monitoring, system, court.

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