et

maksuarvestus

1

Terminological databases

EKI terminibaas Esterm

ID 723642 Last modified 30.12.2004
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Domain taxationtax law; fiscal law
  • arvestus maksustamise seisukohast tähendust omavate asjaolude kohta
maksuarvestus
Usage examples
  • Maksuseaduses võib sätestada juhud, mil: 1) maksukohustuslane peab lisaks raamatupidamisarvestusele pidama täiendavat arvestust maksustamise seisukohast tähendust omavate asjaolude kohta (edaspidi maksuarvestus); ...

Eesti-vene-eesti õigusterminoloogiabaas

ID 488793 Last modified 13.09.2019
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Finants- ja maksuarvestuse terminibaas

ID 1145721 Last modified 10.06.2026
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Domain taxationaccountancy & debiting
  • raamatupidamise allharu
  • subfield of accounting
maksuarvestus
Usage examples
  • Maksuarvestus on raamatupidamisarvestuse oluline osa, mis keskendub maksundusele, hõlmates maksundusalaste normaktidega sätestatud meetodeid, maksudeklaratsioonide koostamist ning tulevaste maksukohustuste kavandamist.
tax accounting
Usage examples
  • Tax accounting may result in the generation of a taxable income figure that varies from the income figure reported on an entity's income statement. The reason for the difference is that tax rules may accelerate or delay the recognition of certain expenses that would normally be recognized in a reporting period. These differences are temporary, since the assets will eventually be recovered and the liabilities settled, at which point the differences will be terminated.

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