Differences of Legal Regulatiom in Financial Accounting and Corporate Income Tax
Articles
Martynas Endrijaitis
Vilnius University, Lithuania
https://orcid.org/0000-0002-1814-8164
Published 2022-12-30
https://doi.org/10.15388/Teise.2022.125.5
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Keywords

tax law
legal regulation of financial accounting
corporate income tax
permanent differences

How to Cite

Endrijaitis, M. (2022) “Differences of Legal Regulatiom in Financial Accounting and Corporate Income Tax”, Teisė, 125, pp. 86–99. doi:10.15388/Teise.2022.125.5.
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Vol. 125 (2022)

Differences of Legal Regulatiom in Financial Accounting and Corporate Income Tax

Abstract

This paper discloses cases in which permanent differences between the legal regulation of financial accounting and corporate income tax arise, while revealing the significance of these differences in the fulfillment of a tax liability (corporate income tax)

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