Shmychkova I. Accounting and auditing tax profit commercial enterprises

Dissertation work is devoted to substantiation of theoretical and methodological bases, and also developing of scientific and practical recommendations for the improvement accounting and auditing taxation income trading enterprises. The work presents clarification of the interpretation of the essence the concept of "profit". Proposed a system of potential corporate income tax (economic, information, investment and the social potentials), effective implementation of which will contribute significantly to the achievement greater efficiency of administration. It has been proved the value a unified integrated accounting system, which interact with accounting and accounting for income tax, Continental, Anglo-Saxon and other alternative models accounting for income taxes. Analyzed the current system of accounting profit taxation, including tax differences, which laid down the basis for tax-accounting approach. The conceptual model of audit taxation of income trade enterprises that will contribute to solving problems faced by the auditors according to customers, will flesh out the objects to select and to substantiate stages used auditing procedures.