Tax accounting and reporting in the tax administration system

The paper is devoted to topical issues of tax accounting. research topic very important because it provides information external and internal users in order control the process accrual, completeness timely payment taxes. Since legislation changing at a fast pace every accountant must be competent these changes, as well involved assessment taxes their payment. This also applies corporate income tax, accounting for indicators related this some way most difficult. Disclosure aspect reporting requires rationally organize correctly display available information. Therefore, extremely necessary understand detail, an error can lead fines from regulatory authorities. Along with keeping records, particular financial management, there need keep records. another type difference obtained result process. To date, are indispensable part economy any state, since help significant revenues budgets various levels formed. Taxes used finance creation development public goods. Tax integral administration. Namely, he acts subject administration him. particular, electronic documents, registers, reporting, which contain certain period (inspection) connection taxes, fees (mandatory payments) actions administrators directed.