Tax and accounting for advertising costs

The urgency of the problems of taxation and accounting for advertising costs under strict tax administration can hardly be overestimated. Errors in accounting for advertising costs often are very expensive, especially when it comes to small businesses. The book analyzes the tax authorities and arbitration courts to the economic justification and documentation of various types of advertising costs. In the examples of audit practice of the author considered errors associated with accounting and taxation advertising costs. In addition, the publication provides practical guidance on the development of corporate standards regulating the advertising policy of the company: "Marketing Policy", which includes pricing, trade, supply policy, policy sales and promotion of products on the market, "Regulations on the discounts, bonuses, gifts", " Code of Conduct "and" Order of the analysis of agreements (contracts). " The apparent advantage of the book are examples of media plans of advertising campaigns and many other useful materials. Help in work and various examples are listed in the publication of arbitration practice.

The book is based on more than fifteen years of experience of the author as an auditor and tax consultant. It is managers, accountants, lawyers, advertising specialists commercial organizations, auditors, tax consultants, tax officials, as well as undergraduate and graduate students of economic universities.