INTERNATIONAL PRACTICE CONCERNING INCOME TAX ACCOUTING

Viorica NACU Academia de Studii Economice din Moldova

Abstract

In the Republic of Moldova, whose tax and accounting legislation resembles that of Russia, there persist more frequently the same moments within the income tax accounting. In connection with this, this paper attempts to draw attention to the modalities of accounting permanent differences in the determination of current income tax. Keywords: current tax, accountant income, taxable income, postponed tax, permanent differences, temporary differences, postponed active, postponed debt, tax obligation.