IMPROVING THE ACCOUNTING OF TAX BENEFITS AND PREFERENCES IN ENTERPRISES
DOI:
https://doi.org/10.60078/2992-877X-2025-vol3-iss9-pp9-17Abstract
This article examines the issues related to improving the accounting system for tax benefits and preferences granted to enterprises. It analyzes various forms of tax relief, their economic efficiency, and their impact on business operations. The article also highlights the challenges encountered in maintaining tax benefit records, the existing legal and regulatory framework, and the possibilities for integration with information systems. Based on advanced international experience, the study proposes improved approaches to ensuring transparent and efficient accounting of tax preferences, along with specific recommendations for implementation.
Keywords:
tax benefits tax preferences corporate finance tax policy tax administration digital accounting systems economic efficiency accounting system tax reporting international experienceReferences
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