The subject of research is the possibility of getting data for profit taxation from the information generated by business accounting. The article presents four models for converting business accounts into the tax accounting data, depending on the degree of correspondence between accountancy...

The fiscal account is prosecuting in the analytical registries. The information for filling in fiscal account analytical registries may be received by various ways. Every tax-payer is to choose the personal fiscal account prosecution mode and the way of filling in the analytical registries.