Models of tax accounting organization
Journal Title: Центральноукраїнський науковий вісник. Економічні науки. - Year 2014, Vol 25, Issue
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
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