APPLICATION OF TAX PRIORITIES IN MANAGEMENT ACCOUNTING

Abstract

In the process of studying the methodological approaches used in assessing the tax burden, it was concluded that it is advisable to use a comprehensive assessment of tax costs in their relationship with tax-dependent places of expenditure, cost centers and responsibilities that cause tax liabilities, and this allows us to expand the cognitive value of the analysis of the profitability of different species. The lack of direct interdependence of the tax burden of enterprises as economic entities with the objects of management accounting in the accounting system leads to the inability to analyze the level and optimize the amount of tax expenditures. In this regard, the identification and justification of the principles of selection in the management accounting of objects of responsibility for tax costs that arise, allows to increase the informativeness of management accounting for these costs and establish the relationship between specific taxes and centers of responsibility for tax base formation. The article highlights the peculiarities of the formation of information on tax expenditures, which make it possible to model the accounting mechanism for the tax burden in the management accounting system. Selected accounting and analytical indicators that directly or indirectly affect the amount of tax payments and are interrelated with the functional responsibility of managers at different levels. The peculiarities of the distribution of tax expenses between the objects of management accounting are revealed, in which each of the objects of management is the object of accounting and assumes part of the tax cost. A typical mechanism for obtaining accounting data for managing tax expenditures from financial accounting data using accounting methods is considered. The study of management accounting methods in relation to the tax burden of the enterprise has influenced the search for new forms of evaluation of the results of accounting for tax expenditures in order to apply them in the analysis of tax costs. The existence of interrelation between accounting entries, which reflect the accrual of taxes in financial accounting, with the analytical features of management tax accounting. As a result of the use of accounts and double entry, the information resource obtained on the basis of primary documents is sent to an independent system of administrative accounts.