Integrated Accounting in the Management of Company Taxation

Shevchenko, Liubov and Шевченко, Любов Ярославівна and Шевченко, Любов Ярославовна (2016) Integrated Accounting in the Management of Company Taxation. Облік і фінанси, 2 (72). 90 -94.


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The article is devoted to the theoretical principles of building the integrated accounting of the company, in particular, its component – tax accounting. The reasons for choosing the integrated approach to building the accounting principles for large companies are explained. It is found that the need for reducing the complexity of tax accounting, preparation of information for making decisions on legal minimization of taxes, as well as the need for planning tax payment in the future based on actual and forecast indicators of production, cause an increased attention to organizing tax accounting in the integrated accounting system. The necessity of forming a separate center of responsibility in the system of integrated accounting – the tax center, the object of control of which is the correct calculation and timely payment of all taxes, is substantiated. Attention is paid to the need to take into account the socioeconomic nature of taxes in developing accounting policies. The final procedure in the integrated accounting system in the sphere of tax accounting must be the internal control of timeliness, completeness and correctness of calculation and recalculation of taxes, and tax reporting reliability

Item Type: Article
Uncontrolled Keywords: integrated accounting, tax accounting, internal control, centers of responsibility, accounting policies
Subjects: Research materials > Journal articles > Economics
Research materials > Journal articles
Divisions: Educational and Scientific Institute of Economics, Management and Administration > Department of Finance, Accounting and Taxation
Depositing User: Адміністратор репозиторію
Date Deposited: 24 Sep 2018 13:40
Last Modified: 24 Sep 2018 13:40

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