|The amount of income tax that is associated with (matches) the net income reported on the company's income statement. This amount will likely be different than the income taxes actually payable, since some of the revenues and expenses reported on the tax return will be different from the amounts on the income statement. For example, a corporation is likely to use straight-line depreciation on its income statement, but will use accelerated depreciation on its income tax return.
The open access journals are peer reviewed scholarly journals of nternational Journal of Economics & Management Sciences. The top open access journals are freely available on the public internet domain, allowing any end users to read, download, copy, distribute, prink, search or link to the full texts of the articles. These provide high quality, meticulously reviewed and rapid publication, to cater the insistent need of scientific community. These journals are indexed with all their citations noted. The top open access journals are indexed in SCOPUS, COPERNICUS, CAS, EBSCO and ISI. International Journal of Economics & Management Sciences (IJEMS) is one of the best open-access journal on accounting for income taxes. This journal intended for theoretical and empirical research in all areas of economics and accounting in general. In particular, the journal encourages submissions in the following areas: auditing, financial reporting, earnings management, financial analysts, the role of accounting information, international trade and finance, industrial organization, strategic behavior, market structure, financial contracts, corporate governance, capital markets, and financial institutions.
OMICS Group International is an amalgamation of Open Access publications and worldwide international science conferences and events. Established in the year 2007 with the sole aim of making the information on Sciences and technology "Open Access", OMICS Group publishes 700+ peer-reviewed journals in all aspects of Science, Engineering, Management and Technology journals.