%0 Journal Article %T Russian and Foreign Experience of Application of Tax Accounting %A Dmitrieva, I.. %A Dyatlova, O.. %K taxation, tax accounting, tax base, the basic principles, normal costs, expenses deductible and nondeductible, the income, tax rate, accountable and unaccountable spending, tax policy. %J Auditor %D 2017 %N 3 %P 5 %I INFRA-M Academic Publishing LLC.