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Abstract on the theme of master's work

Content

Introduction

Today enterprises are in difficult operating conditions, and the best way to minimize the numerous, diverse and unpredictable risks of the external and internal environment is to improve the organization of all aspects of activities aimed at their optimization and operational adaptability.

Potential source of risks is the taxation of the enterprise, because it is characterized by a high level of regulation, a complex system of rules and requirements, volatility, the presence of penalties and other sanctions. A qualitative and effective organization of tax accounting ultimately allows an enterprise to rationally use its resources not only by optimizing tax payments, but also by avoiding violations of tax legislation.

1. Theme urgency

Modern trends in economic development in world practice are characterized by the development of innovative technologies, including in the sphere of management, which is caused by increased risks of the activities of commercial organizations. Economic crises of the current economy contribute to placing emphasis in the search for an optimal relationship between the state and business, as well as the search for ways to develop economic policy within the organization.

The importance of the tax burden for economic entities is confirmed by the significant costs of paying taxes legally established. The desire of each organization to retain a certain market share in the economy has expanded the needs of modern managers in more reliable management practices, including methods for forecasting the tax burden.

Not the least role in this direction is played by the resource of management accounting: it is the questions of the theory and methodology of the application of accounting methods in the management system to optimize the tax burden that attract attention of both practitioners and accounting theorists. Despite this, tax expenses are practically not subject to research in accounting, the results of which could be used to optimize tax liabilities. This can only be explained by the fact that tax expenses are outside the cost price and are less subject to change, since only the legislative base can cause them to change. This indicates the existence of problems, the essence of which lies in the insufficiently developed methodology of accounting for the tax burden, its methodological and practical tools. In this regard, the relevance of the study is due to the need to develop a methodology for accounting for tax costs in the financial and economic activities of economic entities, which determined the choice of the topic of the master's thesis, its goals and objectives, objects and methods, and the direction of use.

2. The purpose and objectives of the study, the planned results

The aim of the master's thesis is to study and summarize the theoretical, methodological and organizational provisions, as well as to develop scientific and practical recommendations on improving the accounting of expenses on taxes in accordance with modern management requirements.

To achieve this goal, the following tasks have been determined in the work:

  1. to study the economic essence of settlements on taxes, their definition as an accounting object;
  2. to identify the problems of accounting for tax expenses, to form the main tasks of improving accounting for tax payments;
  3. substantiate methodical and practical approaches to determining the amount of taxes payable;
  4. to investigate the current mechanism of accounting for expenses on taxes at the enterprise, their reflection in the registers of accounting, financial and tax reporting; to provide suggestions for their improvement;
  5. to analyze the conditions for the emergence of permanent and temporary differences in accounting and tax accounting for determining the tax base;
  6. determine the main tasks for improving the current taxation system.

Object of the study: organization of settlements on taxes in the conditions of LLC KORTES.

The subject of the research: theoretical, methodological and practical bases of accounting for expenses on taxes.

The scientific novelty of the results obtained lies in the theoretical justification and development of organizational, methodological and practical recommendations for improving the accounting and audit of expenses for the company's taxes.

3. Review of research and development

Modern research in the field of taxation and, in particular, the tax burden, is mainly of an applied nature. The absence of comprehensive theoretical studies of the tax burden is a significant obstacle in the analysis of the nature of the impact of taxation and the search for ways to improve functioning.

Contributions in this direction were the works of the founders of this direction, such as Aksenenko AF, Belobozhetsky IA, Dodonov AA, Zhebrak M.Kh., Ivashkevich VB, Karpova TP, Lastovetsky V. E., Novichenko PP, Paliy VF, Sokolov Ya.V., Stukov SA, Tkach VI, Chumachenko NG, Sheremet AD and others. A major contribution to the development of management accounting, including methods of budgeting, was made by domestic researchers such as Vakhrushina MA, Kerimov VE, Kizilov AN, Kondratova IG, Labyntsev NT, Mironova OA, Nikolaeva SA, Khrutsky VE, Sharovatova EA and others. Among the achievements of foreign authors in this field attract attention to the development of Drury K., Mayer E., Malyshkina AI, Mann R., Meskon M., Skoun T., Khorgren C., Emerson G., Anthony R. and others. Using the knowledge of these prominent economists and scientists, we developed them in terms of accounting for the organization's tax costs. Features of the development and application of methods and methods of tax accounting were studied in the works of Adadimova L.Yu., Berga ON, Bryzgalina AV, Kruglyak ZI, Krutyakova TL, Maksimova TN, Slobodchikova DN, Pepelyaeva SG, Shestakova EV, Shcherbakova ES and others. However, despite a fairly wide range of scientists who have made a definite contribution to solving problems related to accounting for tax obligations, the problems of applying tax and management accounting methods in interrelations have not yet been given due attention. The need for information reflecting the tax burden in the context of dependent accounting facilities and allowing to predict the level of the tax burden of an economic entity in modern conditions is very high.

In modern conditions, the tasks of calculating taxes, their accounting reflection, compiling fiscal reporting are priority for the accounting service, such that determine the level of economic security of the enterprise as a whole. T.A. Butynets, notes that tax risks can lead to additional financial expenses (additional taxes, penalties, fines) and, as a result, to an increase in the tax burden, as well as possible legal costs, expenses for consulting and other services [1, c. 91]. One of the most controversial for many years in accounting science remains the issue of accounting reflection and calculation of taxable profit, profit tax. There are several reasons for this. First, the profit tax is one of the main sources of revenue generation for the state, which causes an increased interest in its calculation by the tax authorities. Secondly, in most cases, the principles of calculating profit for the purposes of financial and tax reporting differ among themselves, which affects accounting procedures. The degree of such a difference varies considerably in different countries of the world from maximum compliance to complete separation. M. Lamb, K. Noubs, A. Roberts identified five characteristic cases of the relationship between accounting and taxation in terms of determining profit:

  1. the difference in the rules for the formation of financial and tax reporting;
  2. the existence of the identity of separate rules for the formation of financial and tax reporting;
  3. the prevalence of rules for the formation of financial statements for both purposes;
  4. the prevalence of tax rules for both purposes;
  5. tax rules are applied in the formation of tax and financial statements, if they do not contradict the principles of financial reporting [10].

When the differences arising due to differences in the accounting and tax base of taxation are separately specified. So VA. Gavrilenko pays special attention to the classification and internal structure of tax differences [15]. Studies conducted by scientists [7] show that recently, even in countries such as Italy, Spain, Germany, France, where the relationship between accounting and taxation has always been significant, there is an increase in the number of differences in the methods of generating profits for financial and tax reporting purposes . J. Friedman explains this tendency by the presence of various goals of financial and tax reporting, international globalization of accounting, instability of the market for the fair value of assets, the need to prevent manipulation in the field of taxation [8]. Professor Ya.V. Sokolov rightly pointed out that "the profit shown in the balance sheet (or in the income statement) is not equal to the taxable profit. This is due to the instability of the taxation system and the opposite of the interests of persons engaged in economic processes. This leads to a more general paradox: each group of people, pursuing its own interests, insists on its methodological concepts "[5]. As a consequence, each interested entity chooses the most acceptable method for assessing economic facts for its purposes, which leads to differentiation of economic information and the appearance of tax differences in accounting. The concept of "tax differences" was introduced in the accounting practice together with the International Financial Reporting Standard (IAS) 12 "Income Taxes" [2] and is associated with the need to allocate between the reporting periods income tax expense. The definition of this concept in IAS 12 is not directly given. In general, tax differences are estimated deviations that arise between accounting and taxable profits as a consequence of applying different methodological approaches to their calculation.

Permanent differences are an instrument and result of the influence of state policy in the field of taxation. As E.S. Hendricksen, M.F. Van Breda, "despite the fact that permanent deviations in the theoretical plan are not significant, in practice they are of great importance, because it is their existence that is the main reason for the discrepancy between what the public thought should be paid and what in fact is paid by firms as a tax "[6].

According to J. Graham, J. Reedy, D. Shekelford, managers pay great attention to the planning of permanent tax differences, which allow increasing the firm's revenues without increasing tax payments, while reducing the effective tax rate. [9]

The development of the theoretical and methodological foundations of modern accounting of tax expenses, which have a significant impact on management methods with respect to the tax burden, presupposes the formulation and solution of a set of tasks to optimize tax expenditures as part of the economic strategy of the business entity.

4. The essence and content of expenses on taxes, as an object of accounting

Analysis of the problems of accounting and tax accounting and the construction of their relationships allowed to come to the conclusion that it is necessary to develop a national concept for the development of the accounting and tax accounting system, which was to solve the following tasks:

  1. unity of accounting and taxation systems;
  2. maintaining the independence of the regulatory and methodological framework of accounting from tax legislation;
  3. the construction of a model of the relationship of accounting and taxation through the system in the process of accumulation and consolidation of data on tax liabilities in accounting, as well as their reflection in the reporting;
  4. consistency of the terminology of accounting and taxation systems;
  5. economic balance of interests of taxpayers and the state;
  6. transparency of the accounting system.

Based on the views of economists of different directions on the taxation problem, such criteria for the optimal tax burden were developed:

  1. efficiency (the tax burden should have minimal impact on relative prices and resource allocation);
  2. Equality (taxation should be fair and equal for all economic subjects of objects);
  3. transparency (the tax burden must be clearly defined, simple and understandable for the taxpayer);
  4. The general level of the tax burden is justified (there should be restrictions that the government can take in the form of taxes).

Systematization of theories of optimal taxation allows to substantiate the process of choosing a particular tax policy and to derive the basic principles of building a tax system. For this research should be concentrated in the direction of systematizing approaches to assessing the tax burden, analyzing the distribution of the tax burden and highlighting the main directions of reforming the domestic tax mechanism. Thus, the development of comprehensive theoretical studies of the tax burden is an important step towards determining the effectiveness of the functioning of taxes, the consequences of their actions and, accordingly, this will contribute to the further choice of ways to improve the domestic tax system.

The process of taxation at the enterprise can be defined as certain actions and financial and analytical calculations of the personnel of the enterprise with a view to making decisions regarding the calculation and payment of taxes to the budget. In the practical work of enterprise specialists in the context of tax calculations, the whole process should be divided into two parts: the tax process itself and the process of tax accounting and reporting.

From a practical point of view, the process of expenses for taxes has the following structure: – determination of the object of taxation; – definition, estimation, calculation of the taxable base; – application of the tax rate, calculation of the amount of tax; – clarification of the procedure and deadline for payment of tax; establishing the procedure for calculating the tax and analyzing its results; – compilation of primary and summary documents for business transactions leading to the appearance of a tax; – record operations in the registers of tax and financial accounting; – drawing up of declarations (tax calculations); – submission of tax returns to the tax authority; – payment of tax (payment execution, control of dates and amounts of basic payments, advances and prepayments) control of dates and amounts of tax refunds from the budget).

To display the full picture of tax expenses, analysis and making operative decisions – all amounts and dates of payment of taxes should be reflected in the tax and financial accounting system.

Conclusions

The theoretical and practical generalization and solution of the scientific problem of accounting for tax expenses is carried out in the work: the economic essence of tax expenditures is determined, their definition as an accounting object is given; the problems of accounting for expenses on taxes are highlighted; the main tasks of improving their accounting have been formulated; substantiated methodical and practical approaches to determining the amount of taxes payable; analyzed the current procedure for the organization of accounting for expenses on taxes at the enterprise, the conditions for the emergence of permanent and temporary differences in accounting and tax accounting due to differences in the tax base; set the main tasks for improving the current taxation system.

It is advisable to carry out a generalization of tax expenditures in the current conditions of management in the following areas: awareness of the peculiarities of the methods of tax and accounting generalization of data on incomes, expenditures, and also calculation of deferred tax assets and liabilities. To improve the accounting of information on tax differences, it is worthwhile to accumulate it in the company's analytical accounting with subsequent transfer to financial and tax reporting.

The conduct of tax settlements at enterprises is too cumbersome and not agreed, and, therefore, the legislative base needs further improvement and simplification.

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