Formation of Accounting and Tax Policy of the Company
Дата
2019
Автори
Plaksiienko, Valerii Ya.
Melikhova, Tetiana O.
Yermolaieva, M. V.
Chernenko, K. V.
Lipskyi, R. V.
Ліпський, Роман Вікторович
Черненко, Ксенія Володимирівна
Єрмолаєва, Марина Валентинівна
Назва журналу
Номер ISSN
Назва тому
Видавець
Анотація
Опис
When optimizing tax calculations, accounting procedures need to be reformed, which is aimed at improving the organizational and methodological tools that contribute to the effectiveness of determining the methods of forming indicators for determining the tax base. To this end, the concept of accounting policy for accounting and taxation was clarified on the basis of the proposed hierarchical structure for matching accounting and tax policies regarding the ability of a company to legally influence the calculation of the tax base in accordance with the choice of accounting methods, principles and procedures. Thus, a procedure was established for taking into account accounting policy elements in determining the tax base and the formation of taxes, which ensures proper information for the correct, accurate and impartial determination of the amount of tax liabilities.
Ключові слова
Accounting Procedures, Tax Planning, Accounting Policy, Tax System