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The aim of the article is to investigate the relations between financial accounting carried out by business entities and the process of pumping up the income items of the national budgets. Financial accounting is the basis for calculating the tax base and income tax, which in many countries is one of the main items of the budget income. The correctness of accruals and payment of taxes is not just pumping up the income side of the national budget, but also timely execution of budgetary obligations, i.e. timely financial support of the expenditure side of the national budget. During the presentation of the present article the following conclusions have been drawn: Financial accounting is an ordered system of collection and compilation of information on the specifics of the business management of the company, on the use and allocation of the owners' capital; Financial reporting of the company is formed on the basis of the financial accounting, the financial reporting data describe the company's financial state, investment prospects, solvency, credit worthiness; Current country and regional financial accounting models cannot be considered as reference ones as they admit the possibility of the management of the accounting data, both in the interests of the business entity and in the interests of the owners; At the international level it is necessary to continue improving the principles, standards and accounting models by convergence of the financial and tax accounting for the purpose of the unified tax charges, the formation of the tax base and ensuring correct and timely payment of taxes to national budgets.

International Practice of Generation of the National Budget Income on the Basis of the Generally Accepted Financial Reporting Standards (IFRS)