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.

Preview

Text 380-integrovaniy-oblik-v-upravlinni-procesom-opodatkuvannya-pidpriemstva.pdf Download (268kB) | Preview

Abstract

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

Actions (login required)

View Item