Maksuarvestus on raamatupidamisarvestuse oluline osa, mis keskendub maksundusele, hõlmates maksundusalaste normaktidega sätestatud meetodeid, maksudeklaratsioonide koostamist ning tulevaste maksukohustuste kavandamist.
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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