Внутренняя управленческая отчетность по налоговым расчетам в информационной системе управления предприятием

Abstract

The law provides for the need to compile analytical registers and tax reporting, however, the information reflected in them is limited and cannot fully satisfy the information demands of internal users. Therefore, a necessity arises to create internal management reporting on tax calculations. The purpose of the study is to develop the requirements for internal management reporting on tax calculations, as well as the forms of such reporting. The requirements for reporting available in the scientific literature and established by legislation are clarified, and the schemes of internal communication for preparing management reporting on tax calculations are defined. Forms of internal management reporting for tax calculations are developed. Special attention is paid to the prospective nature of tax calculations. Considering this, the author proposed the following list of internal management reporting forms for tax calculations: based on one specific agreement for a certain type of tax, based on all agreements for each type of tax, in a generalized form for all taxes taken from the terms of the agreements. The proposed forms of internal management reporting on tax calculations contribute to the harmonization of accounting subsystems, as well as to providing a high-quality information component to carry out control activities and make management decisions regarding tax calculations.