Problematic Aspects of the Connection between Financial Accounting Standards and Legal Entities’ Taxation on Corporate Income
DOI:
https://doi.org/10.33119/ASCASP.2020.2.5Keywords:
financial accounting, corporate income tax, financial acctax law, tax law, taxationAbstract
The purpose of this article is to analyse and assess comprehensively, in theoretical and practical aspects, the theoretical and practical problems of application of financial accounting standards when imposing tax on corporate income of legal entities, provide potential solutions to the problems, thus identifying necessary changes in tax law in the Republic of Lithuania.
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