ВПЛИВ КОРПОРАТИВНОГО ПОДАТКОВОГО МЕНЕДЖМЕНТУ НА ФОРМУВАННЯ ОБЛІКОВОЇ ПОЛІТИКИ: МЕХАНІЗМ ТА ШЛЯХИ ВЗАЄМОДІЇ
Journal Title: Вісник Харківського національного аграрного університету ім. В.В. Докучаєва Серія “Економічні науки” - Year 2018, Vol 1, Issue 3
Abstract
Orlova V.M., Samoilyk V.P., Savchenko M.P. Impact of corporate tax management on the formation of accounting policies: the mechanism and ways of interaction. Subject of study. The necessity of formation of accounting policy in the system of tax accounting as an element of optimization of taxation due to coverage of organizational and methodological aspects of the question is substantiated. The aim of the study. Justification of the need for formation of accounting policy in the context of tax accounting as an element of optimization of taxation at each enterprise of Ukraine with a detailed offer of possible options for selecting elements of a tax nature. Objectives of the study: - creation of the integral accounting system; - organization of a tax management system within the framework of the current legislation to reduce tax expenditures and accumulate investment resources; -development and introduction of new methods of tax accounting, within the framework of the current legislation, consolidation of accounting and reporting; -organization of tax accounting services and tax control system to investigate the content and essence of the concept of "accounting policy" as a special accounting category that affects the organization of financial and economic activities of the enterprise. Research methods. During the study, methods of system analysis, logical generalization, abstract-logical methods were used. Results of work. The development and implementation of enterprise accounting policies for tax purposes will greatly simplify the work of accounting in terms of charging taxes in terms of completeness, objectivity, and reliability of their reflection. It aims at disclosing unused reserves of the enterprise through the application of tax legislation, optimizing the tax base for tax purposes, providing information to internal and external users for monitoring and timely fulfillment of obligations to the state and avoiding misunderstandings with tax authorities. Scope of results. The results obtained can be used in the development of tax accounting policies for each entity. Key words: accounting policy, accounting organization, enterprise, management, strategic management, reporting, reliability.
Authors and Affiliations
В. М. Орлова, В. П. Самойлик, М. П. Савченко
Keywords
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- EP ID EP560136
- DOI 10.31359/2312-3427-2018-3-89
- Views 111
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