მოგების გადასახადის აღრიცხვის საკითხები

The promotion and development of entrepreneurship is important for the growth of the state
economy, which the tax system should be supported. The efficiency of the tax policy is largely
dependent on the economic reforms implemented in the country, which should ensure favorable
environmental conditions for private sector and attract investments.
Topic of the work: This paper presents both the theoretical and practical aspects of profit tax
accounting for a specific company example. The basic principles of accounting for income tax are
also discussed. In line with international accounting standards, the legislative initiative to
transition to the Estonian model of taxation based on the so-called "distributed income tax" is also
discussed.
The purpose of this paper is to define the main principles of profit tax accounting, outlining
key aspects that will separate financial profit from taxable profit. Also, highlight the key aspects
that determine the success or failure of a tax policy.
The main objective of this paper is to identify the positive and negative aspects of the Estonian
model, as well as to discuss the problematic aspects and the impact of the new regulation on the
country's economy.
Material-technical base and information resources: International Financial Reporting
Standards, surveys of Georgian and foreign scientists, periodicals, international organizations'
surveys, statistics, information from the Ministry of Finance and other agencies are used for the
analysis.