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Costs in the tax result statement

Summary/Abstract: The amount of income shown (tax loss) and the correctness of the tax bill shall inter alia decide about the determination of cost of revenues. In the procedure of tax cost statement cost identification and valuation are made as well as costs to appropriate accounting periods are allocated. Determining the costs taxpayers try to comply with the rules as well as cost effectiveness. At the same time it is necessary to take into account conditions contributing to the existence of tax risk. They consist mainly of the complexity of business processes, the lack of precision of tax legislation, fiscal and stimulating goals of imposing taxes. Therefore it is essential to establish the rules and options for determining tax costs. This applies particularly to taxpayers using accounting records.

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