TAX ACCOUNTING OF EXPENSES: THEORY AND PRACTICE

The article discusses current issues of the theory and practice of tax accounting of expenses. The concept, tasks and conceptual foundations of tax accounting of expenses are revealed, differences in the rules of accounting and tax accounting of expenses are highlighted by the example of an object, the cost of which is formed, including with the participation of part of the value of an asset, the arbitration practice for income tax is given in terms of improper inclusion in costs economically unreasonable costs. The author proposes measures to improve tax accounting of expenses through the formation of accounting policies of organizations, which ultimately will help improve the quality of tax accounting and minimize tax risks.