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Registration Number

0221U101642, 0118U007222 , R & D reports

Title

Actualization of theoretical and methodological and organizational provisions on the organization of accounting of tax calculations and payments under the conditions of transformation of the tax system

Head

Bochulia Tetiana V., Доктор економічних наук

Registration Date

23-01-2021

Organization

Kharkiv State University of Food Technology and Trade

Description

 Оbject of study - a set of elements of financial, management, tax accounting and auditing that characterize the accounting and tax system, as well as a set of theoretical, methodological and practical issues related to the development of internal audit methods of tax calculations and payments. Аim of the study - improvement of theoretical and methodological and organizational principles and practical provisions for the organization of accounting and auditing of tax calculations and payments in terms of tax optimization. Scientific result of work is received: At the first stage: the improved model of accounting and tax system is offered and the basic features in the maintenance and the organization of financial, administrative and tax components of accounting and tax system are established; the classification features of the accounting and tax system of the economic entity, as a system that combines accounting and tax transactions in one process in conjunction with analytical and control procedures; on the basis of the formed structure of accounting and tax indicators of the accounting and tax system of the economic entity the communication communications between financial and tax, tax and administrative accounting subsystems are defined. At the second stage: a comprehensive study of the basic provisions of the organization of accounting of tax calculations and payments; it is determined that in addition to the principles traditional for the accounting system, it is advisable to use market principles that are interrelated with the conditions and circumstances that have a leading influence on the taxation process; proposed a system of accounts and sub-accounts, forms of registers of income tax accounting, which allows you to systematize information and increase the accuracy and reliability of income tax in the financial statements

Product Description

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Yevlash Tetiana O.
Akimova Natalya S.
Bakaliar Dmitriy H
Bojchenko Nataliya V
Bochulia Tetiana V.
Govorukha Olena O.
Grinko Alla P.
Kashperska Anastasiia I.
Kyrylieva Ludmila O
Kovalevska Nadia S
Kononov Igor I.
Korobkina Iryna S.
Naumova Tetyana A
Nesterenko Irina V
Nesterenko Oksana O
Toporkova Olena V
Chernikova Iryna B
Shekhovtsova Dariia D
Yanchev Andre V
Yancheva Inna V
Yancheva Liana M.