Theoretical and organizational principles of accounting and analytical ensuring the company's tax management and its tax policy implementation

Abstract

The materials of the article consider and prove the significance of the functional role of accounting and analytical information tools in the tax management system of an enterprise and in the processes of state administration of tax payments. It is argued that the effectiveness of tax decisions in managing the processes of tax policy implementation by an enterprise depends on a properly built system of holistically oriented information and analytical tools. Objective: The purpose of the study is to formulate individual organizational, methodological and practical aspects of improving the whole-oriented system of accounting and analytical support for managing the processes of optimizing the tax burden and implementing a rational tax policy by the enterprise. The declared purpose of the study is based on a theoretical analysis of the compliance of accounting and analytical support systems used in practice with the information needs of tax and fee management in real Ukrainian conditions. Methods: The methodological basis of the study was the general scientific methods of cognition of phenomena and processes related to the sphere of use of accounting and analytical tools in the tax management system. Methods of theoretical analysis were used in the formalization of the object of study, revealing its significance for the development of tax policy and rational management of taxation processes directly by the enterprise. General approaches of the study are based on methods of regulatory and legal analysis, the results of which made it possible to assess the relevance of the use of tax accounting and analysis methods for modern practice of tax payment management. Results: It is substantiated that permanent changes in the domestic socio-economic environment and tax legislation under the influence of wartime require appropriate adaptation of accounting methods and methods of analyzing the tax burden on the enterprise. The directions for improving the theoretical and organizational foundations of accounting and analytical support for the development of rational measures to optimize calculations for taxes and fees are argued. Conclusions: Ways of improving the whole-oriented system of accounting and analytical support for increasing the efficiency of management decisions in the field of tax and fee collection are proposed. The implementation of the above recommendations in the practical activities of the enterprise will contribute to the optimization of the tax burden by evenly directing funds when the enterprise conducts its financial and economic activities. In particular, the reflection in analytical accounts of value added tax, deferred tax assets and tax liabilities, as well as the development of accounting policies taking into account the needs of tax management in information. The parameters of developing an analysis methodology adaptive to the conditions of the national economy are outlined, which allows not only to assess the tax pressure itself, but also to outline the impact of changes in the state's tax policy on the financial and economic potential of the enterprise. The basic indicator for assessing tax burden is proposed to be profit, revenue, added value or an indicator of the market value of the business, which mutually form the results of tax analysis.