Koshik J. Enterprises income taxation on the basis of optimizing regulatory book-tax differences

The processes of taxation of income of enterprises taking into account influencing of regulative book-keeping-tax differences are a research object. Research methods: analysis and synthesis, induction and deduction, comparative, quantitative, statistical analysis, mathematical design, methods of mathematical statistics. Results: scientifically-methodical approach to determination of optimum correlation of regulative, book-keeping-tax differences, scientifically-methodical approach to the calculation of income of enterprises, methodical approach to the increase of investment activity of enterprise and increase of receipts in a budget, ground of expedience of the use of book-keeping-tax differences in the form of tax depreciation and investment tax abatement, ground of expedience of standardization of tax and book-keeping legislation. Practical meaningfulness of work is determined by introduction of its results in activity of local organs of power, tax organs, enterprises of the real to the sector of economy.