ORGANIZATION OF MANAGEMENT REVENUE OF TAX CALCULATIONS

Abstract

Management accounting is an integral part of the modern accounting system. Elements of the method of management accounting are used in the implementation of tax calculations.

The purpose of writing the article is to highlight the theoretical aspects of the organization of tax calculations when making managerial decisions on the economic activity of the enterprise.

Taxes carry out a fiscal and regulatory function. The regulatory function of taxes is used for the economic impact on social production, its dynamics and structure.

The main issues of constantly occurring taxation are: the amount of tax deductions, the tax base, and the tax burden.

The main issues of tax calculations are clearly regulated by the Tax Code of Ukraine.

The accounting policy of the enterprise regarding the management accounting of tax calculations is based solely on the regulatory framework. But the main provisions in the formation of managerial accounting for such calculations is the search for an optimal system of taxation of economic activities for a particular enterprise.

Tax accounting management should be carried out at the following stages: analysis of the current system of taxes by the centers of responsibility; search for alternative ways of optimizing tax calculations; adjusting the lines of activity of the centers of responsibility.

Each company chooses its own way of optimizing tax calculations. It should be noted that all optimization steps should be clearly based on the current normative legislation of Ukraine and support the company in the legal field.