Problems of calculating and paying taxes constantly confront accountants. After all, the financial well-being of an enterprise or organization directly depends on properly organized tax accounting. A unique practical guide will help organize tax accounting of an enterprise’s income and expenses in such a way that calculating advance payments, filling out a tax return and determining the tax base does not present any difficulties. It discusses in detail the composition of income and expenses recognized and not recognized for tax purposes, the conditions and procedure for recognizing income and expenses, their classification when calculating the tax base of an enterprise and organization. The authors provide practical recommendations for the development of analytical tax accounting registers for those expenses, rules whose tax accounting does not comply with accounting rules. The book takes into account changes in tax legislation that came into force on January 1, 2011. The manual is intended for accountants, auditors, managers of enterprises and organizations of all forms of ownership, tax consultants, researchers and students.