Гармонизация учетных подсистем для совершенствования информационного обеспечения управления налоговыми расчетами коммерческой организации

Abstract

The development of the information society and technologies used by commercial organizations, the increase in the array and speed of the processed information predetermine the choice of the development path for the interaction of accounting subsystems aimed at their integration, and not at autonomy. The study substantiates the necessity of developing an accounting methodology through the harmonization of accounting subsystems, which ensures the unity of the information space and contributes to the improvement of information support for the management of tax calculations of a commercial organization. The author proposes implementing the harmonization of accounting subsystems by reflecting the information about the facts of economic life simultaneously in the subsystems of financial, tax, and management accounting. Moreover, the study identified that both real and conditional facts of the economic life of an economic entity are to be recorded. This approach makes it possible to achieve the completeness of the reflected information, as well as to strengthen the unity of the information space, which is necessary to ensure the value of accounting information for the end user. In the course of the study, the author developed and proposed for use a toolkit for harmonizing the accounting subsystems – a unified chart of accounts that allows recording the facts of economic life using the double entry technique simultaneously in all accounting subsystems. Such an approach helps to optimize the information flows, reduce the discrepancies between the methods of financial and tax accounting, as well as to enhance the completeness and reliability of data reflected in the accounting, which corresponds to the provision of the essential requirement for the accounting information when making high-quality management decisions.