ФОРМУВАННЯ ОБЛІКОВОЇ ПОЛІТИКИ ЩОДО РОЗРАХУНКІВ ЗА ПОДАТКОВИМИ ПЛАТЕЖАМИ

Abstract

The article investigated the issue of the formation of accounting policies in terms of payments for tax payments. The solution of the tasks set out in the article is carried out with the help of general scientific research methods, namely: analysis, systematization and generalization. The methodological and theoretical basis of the study served as the position of economic theory, theory of management, ideas and provisions set forth in the state regulatory documents of Ukraine on accounting of settlements with the budget for tax payments. Calculations for tax payments are always the focus of scientists and practitioners. This is due to the fact that in modern conditions there are permanent changes in tax legislation, there is a sufficiently high tax pressure, increases the number of violations in the field of payment of tax payments, etc. Calculations for tax payments are directly related to the formation of accounting policies. The development and approval of accounting policies is a responsible and essential element of the organization of accounting at the enterprise. However, the vast majority of business entities, regardless of ownership, do not pay the necessary attention to the issues of its formation. The effective and rational organization of accounting for calculations for tax payments provides for the choice of the optimal system of taxation, methodological methods, methods and procedures of organization and accounting for calculations for tax payments. Therefore, enterprises are expedient to form a separate section to the order of accounting policies “Organization of accounting of settlements with the budget for tax payments”. The article presents an indicative structure of this section. When forming an order on accounting policies within the section “Organization of accounting for calculations with the budget for tax payments” is expedient to apply organizational and methodological approaches in accordance with accounting and tax legislation. It is noted that the accounting policies of the enterprise in terms of calculations with the budget for tax payments is a prerequisite for improving the tax discipline of the enterprise, which in turn avoids fines and other types of financial sanctions.