МЕТОДЫ ИНФОРМАЦИОННО- АНАЛИТИЧЕСКОГО ОБЕСПЕЧЕНИЯ УПРАВЛЕНИЯ И СНИЖЕНИЯ НАЛОГОВОЙ НАГРУЗКИ ОРГАНИЗАЦИИ В УСЛОВИЯХ ЦИФРОВИЗАЦИИ

Abstract

In practice, process control solutions are often not used separately, but are combined with the solutions ensuring compliance with regulatory requirements or conducting in-depth analysis. It is generally believed that the tax function is focused primarily on fulfilling tasks to comply with regulatory requirements and, to a lesser extent, on creating additional value as part of the main processes for generating profit. It is worth noting that the use of automation technologies and cognitive solutions will significantly automate transactional and functional processes and thereby allocate more resources and time to carry out actions that increase cost, which is mainly associated with the role of a business partner in the organization. The purpose of the article is to identify methods of information and analytical support for management and reducing the tax burden of the organization in the context of digitalization. Research objectives: to determine approaches to the effective conduct of business processes and the implementation of corporate governance procedures in the tax sphere; to identify the problems of using information and analytical support for management and reduce the tax burden of the organization in the context of digitalization and to suggest the roadmap. In the process of work, the following research methods were used to solve the tasks: the general scientific dialectic method of cognition, and the private scientific methods: comparative legal, systemic and formal logical analysis, etc. The empirical basis of the work includes statistical data, materials of scientific and practical conferences, electronic resources, periodicals. The author offers a system of analytical tax accounting registers for medium-sized businesses and concludes that the use of solutions to ensure compliance with legal requirements is not just a tool for generating a ready-made tax return, which, in fact, is the final step of the process. It has been established that an effective data extraction process involves working with several ERP systems. If the company deals with multinational corporations, the data extraction process should be compatible with almost any ERP system. The relevance of decisions for conducting an in-depth analysis of tax data will just gain momentum in the future: data volumes are growing at an unbelievable pace, tax authorities are increasingly demanding that they switch to real-time reporting, and organizations each year take on more and more obligations related to requirements for reporting.