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
Related Articles
- EP ID EP355621
- DOI -
- Views 95
- Downloads 0
Procedural Requirements for Appointment and Conduct of Economic Expertises
The aim of the paper is to compile information on the procedure of appointing and conducting of economic expertise by type of procedural law, as well as to identify problems and inconsistencies and the ways of solving th...
Representation of Results of Automated Testing of Respondents of Sociodynamic Systems
The article deals with the problem of scaling primary assessments of the results of automated testing of respondents of social-dynamical systems in relation to linear scales with a fixed number of ranges, and also shows...
Scientific and Methodical Aspects of Cost Forecasting and Sustainable Development Planning for Agro-enterprises
The purpose of the article is the generalization and development of scientific and methodical approaches to forecasting expenditures in combination with planning for sustainable development of an agricultural enterprise...
The Peculiarities of Work Incentives of Labour at Machine Building Enterprises of Ukraine
The article presents issues concerning the formation of effective mechanism of work incentives of labour potential in modern conditions. The factors influencing labour activity of personnel were determined, the character...
Models of tax accounting organization
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 repor...