INTERRELATIONSHIP OF TAX SYSTEM AND ACCOUNTING

Authors

  • Razikova G.Sh. , Bakhtiyorov Maksudjon, Tojiboyev Jasurbek TDIU

Keywords:

tax system, accounting, financial reporting, tax reporting, corporate finance, integration, digitalization, tax optimization.

Abstract

This article analyzes the interrelationship between the tax system and accounting, their impact on the financial activities of enterprises, and development prospects. The study examines the conceptual differences between tax reporting and accounting, their integration processes, and the impact of modern digital technologies on these areas. The results demonstrate that effective harmonization of tax and accounting systems enhances corporate financial transparency and facilitates proper fulfillment of tax obligations.

Downloads

Download data is not yet available.

References

Scholes M.S., Wolfson M.A. Taxes and Business Strategy: A Planning Approach. – Englewood Cliffs, NJ: Prentice Hall, 1992. – 504 p.

Hanlon M., Heitzman S. A Review of Tax Research // Journal of Accounting and Economics. – 2010. – Vol. 50, No. 2-3. – P. 127-178.

Graham J.R., Tucker A.L. Tax Shelters and Corporate Debt Policy // Journal of Financial Economics. – 2006. – Vol. 81, No. 3. – P. 563-594.

Қодиров Э.Х., Раҳимов Б.М. Солиқ тизимини такомиллаштириш ва бухгалтерия ҳисобига таъсири // Иқтисодиёт ва таълим. – 2021. – № 3. – б. 45-52.

Hanlon M. The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences // The Accounting Review. – 2005. – Vol. 80, No. 1. – P. 137-166.

Desai M.A., Dharmapala D. Corporate Tax Avoidance and Firm Value // The Review of Economics and Statistics. – 2009. – Vol. 91, No. 3. – P. 537-546.

Shackelford D.A., Shevlin T. Empirical Tax Research in Accounting // Journal of Accounting and Economics. – 2001. – Vol. 31, No. 1-3. – P. 321-387.

Rego S.O., Wilson R. Equity Risk Incentives and Corporate Tax Aggressiveness // Journal of Accounting Research. – 2012. – Vol. 50, No. 3. – P. 775-810.

Downloads

Published

2025-11-24

How to Cite

Razikova G.Sh. , Bakhtiyorov Maksudjon, Tojiboyev Jasurbek. (2025). INTERRELATIONSHIP OF TAX SYSTEM AND ACCOUNTING. International Multidisciplinary Journal for Research & Development, 12(11), 487–490. Retrieved from https://www.ijmrd.in/index.php/imjrd/article/view/4077

Issue

Vol. 12 No. 11 (2025): International Multidisciplinary Journal for Research & Development

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.