Problematic Aspects of the Connection between Financial Accounting Standards and Legal Entities’ Taxation on Corporate Income

Martynas Endrijaitis

Problematic Aspects of the Connection between Financial Accounting Standards and Legal Entities’ Taxation on Corporate Income
Problematic Aspects of the Connection between Financial Accounting Standards and Legal Entities’ Taxation on Corporate Income

Author(s): Martynas Endrijaitis
Subject(s): Law on Economics, Public Finances, Fiscal Politics / Budgeting, Accounting - Business Administration
Published by: Szkoła Główna Handlowa w Warszawie
Keywords: financial accounting; corporate income tax; tax law; financial accounting law; taxation;

Summary/Abstract: The purpose of this article is to analyse and assess comprehensively, in theoretical and practical aspects, the theoretical and practical problems of application of financial accounting standards when imposing tax on corporate income of legal entities, provide potential solutions to the problems, thus identifying necessary changes in tax law in the Republic of Lithuania.

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Journal: Analizy i Studia CASP

Issue Year: 10/2020
Issue No: 2
Page Range: 45-52
Page Count: 8
Language: English

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Problematic Aspects of the Connection between Financial Accounting Standards and Legal Entities’ Taxation on Corporate Income Problematic Aspects of the Connection between Financial Accounting Standards and Legal Entities’ Taxation on Corporate Income

Problematic Aspects of the Connection between Financial Accounting Standards and Legal Entities’ Taxation on Corporate Income
Problematic Aspects of the Connection between Financial Accounting Standards and Legal Entities’ Taxation on Corporate Income