publication . Article . 2012

Lithuanian corporate tax accounting improvement solutions

Valentinas Bružauskas; Neringa Stončiuvienė;
Open Access
  • Published: 25 Dec 2012 Journal: Science and Studies of Accounting and Finance: Problems and Perspectives, volume 8, pages 28-35 (eissn: 2351-5597, Copyright policy)
  • Publisher: Vytautas Magnus University
The article sets out the research results of existing Corporate Tax accounting in Lithuania. There is disclosed the link between financial and Corporate Tax accounting, and their coordination improvement. The authors think that, the closer link between financial and tax accounting is obligatory. The provisions of Corporate Tax calculation should be adjusted with requirements of financial accounting. Also there is specified the methods of Corporate Tax reform and their feasibility. In the article there is proposed the possibility of adjustment of Lithuania Corporate Tax base. It is suggested to minimize the limitation of allowable deductions in calculation of Cor...
ACM Computing Classification System: ComputingMilieux_LEGALASPECTSOFCOMPUTINGComputingMilieux_GENERAL
free text keywords: Lithuania ; Accounting of corporate tax ; Basis of corporate tax ; Cash accounting ; Cash accounting principle ; Corporate tax ; Corporate tax accounting, Business
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