Models of tax accounting organization

Abstract

The purpose of the article is to determine the models of tax accounting organization, peculiarities of their functioning, formation of an information basis for the calculation of tax payments and concluding the tax reports. On the basis of summarizing the experience of the application of approaches to construction the tax accounting in enterprises` practical activities it have been identified three models of its organization. Under conditions of using each of the identified models it has been outlined the procedure of forming information complex of data for the purpose of calculating tax payments and concluding tax reports. The place and role of primary documents and accounting registers intended to systematize and accumulate information about the object of taxation. The approaches to construction models of tax accounting organization under the current law have been defined

Authors and Affiliations

Оlena Magopets, Halyna Kuzmenko

Keywords

Related Articles

Using of Modern Information Technologies in Libraries

The meaning of information resources for library development is explained, especially their function in information processing, methods of using software products - computer library systems – are studied. The main object...

The Impact of Human Capital on the Socio-Economic Security of the Region

The purpose of the article is to study the impact of human capital on the provision of socioeconomic security of the region in modern economic conditions. The article considers and improves the theoretical foundations of...

Аналіз тенденцій міграційного руху в Україні, оцінка його наслідків та загроз

Стаття присвячена аналізу тенденцій міграційного руху в Україні та оцінці його ризиків і загроз. Визначено місце України серед найбільших донорів міжнародних мігрантів у світі. Обґрунтовано наслідки міграційних ризиків т...

The role and place of higher education of Ukraine in modern economic system

Taking into account rapid development of all spheres of the country in light of the recent globalization trends, it is impossible not to notice substantial retardation of all sub-systems of higher education. This conditi...

The Approach to the Development of Instruments of the Depth Analysis of Foreign Economic Activity of Enterprises

The approach to the development of tools for in-depth analysis of foreign business entities was disclosed in the article. In developing this toolkit we propose to apply a system of analysis and management of customs risk...

Download PDF file
  • EP ID EP355621
  • DOI -
  • Views 93
  • Downloads 0

How To Cite

Оlena Magopets, Halyna Kuzmenko (2014). Models of tax accounting organization. Центральноукраїнський науковий вісник. Економічні науки., 25(), 418-426. https://europub.co.uk/articles/-A-355621