Yunusov Jasur Nuritdinovich
Independent researcher of Tashkent State University of Economics
ORCID 0009-0003-9031-5822
jasuryunusov@mail.ru
Abstract.Corporate income tax plays a crucial role in shaping the financial stability and investment environment of industrial enterprises. One of the most complex and controversial elements of corporate income tax accounting is the treatment of non-deductible expenses, as they directly affect the taxable profit and the overall tax burden of an enterprise. This article provides an in-depth analysis of the distinguishing features of non-deductible expenses in the process of calculating corporate income tax at industrial enterprises, with particular attention to their economic substance, classification, and impact on financial results. The purpose of the study is to examine the nature and essence of non-deductible expenses, to identify their distinctive characteristics, and to assess their role in corporate income tax accounting of industrial enterprises. The research is based on a qualitative analysis of accounting standards, tax legislation, and financial reporting practices applicable to industrial enterprises. Comparative analysis and logical generalization methods were employed to identify the differences between deductible and non-deductible expenses, as well as to determine the key factors influencing their recognition or non-recognition for tax purposes. The findings of the study indicate that non-deductible expenses primarily arise due to legislative restrictions, insufficient or improper documentation, non-compliance with economic justification requirements, and the application of limits established by tax regulations. It was determined that such expenses significantly increase the taxable base of industrial enterprises, leading to a higher corporate income tax liability. In addition, the lack of clear alignment between financial accounting principles and tax accounting rules was found to cause inconsistencies in expense recognition. The article concludes that effective management of non-deductible expenses requires the improvement of internal control mechanisms, clarification of accounting policies, and continuous monitoring of changes in tax legislation. The research findings are of practical significance for accountants, financial managers, and policymakers seeking to enhance tax efficiency and transparency in industrial enterprises.
Keywords: corporate income tax, non-deductible expenses, tax accounting, industrial enterprises, taxable profit.