Обліково-інформаційне забезпечення оцінки податкового потенціалу суб’єкту господарювання: теорія і практика
Accounting and Information Support of the Assessment of Business Entity's Tax Potential: Theory and Practice

Author(s): Hryhorii Davydov, Halyna Kuzmenko
Subject(s): Economy, Micro-Economics, Accounting - Business Administration, Socio-Economic Research
Published by: Кіровоградський національний технічний університет
Keywords: business entity; tax potential; taxes; accounting and informational support; tax accounting; accounting policy; tax potential’s assessment;
Summary/Abstract: The conception of accounting and informational support of business entity’s activities has been developed, the economic essence of category “business entity`s tax potential” has been determined, the approaches to the forming of indices which are significant for the evaluation of tax potential in accounting system have been substantiated. The approaches to the determining of tax accounting policy and its formation have been improved; the potentialities of using accounting policy’s elements for the purpose of tax optimization have been expounded. The way of forming the information data for the calculation of tax payments and working out the tax statements under using different models of tax accounting have been substantiated. The procedures and main principles of the exposing information about tax potential in the financial statements have been elaborated, the procedures of valued-added tax accounting have been improved, the financial statements indices have been expanded. The estimating indices of business entity`s tax potential have been formed, the vector of criterion demands to the ensuring of effectiveness of business entity`s tax potential information have been substantiated. The tax accounting registers have been systematized and improved, the unified form of tax passport has been worked out.

• Details
• Contents