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Integrated Accounting in the Management of Company Taxation

Author

Listed:
  • Lyubov Shevchenko

    (Donetsk National University of Economics and Trade named after Mykhaylo Tuhan-Baranovskyy, Kryvyi Rih, Ukraine)

Abstract

The article is devoted to the theoretical principles of building the integrated accounting of the company, in particular, its component – tax accounting. The reasons for choosing the integrated approach to building the accounting principles for large companies are explained. It is found that the need for reducing the complexity of tax accounting, preparation of information for making decisions on legal minimization of taxes, as well as the need for planning tax payment in the future based on actual and forecast indicators of production, cause an increased attention to organizing tax accounting in the integrated accounting system. The necessity of forming a separate center of responsibility in the system of integrated accounting – the tax center, the object of control of which is the correct calculation and timely payment of all taxes, is substantiated. Attention is paid to the need to take into account the socio-economic nature of taxes in developing accounting policies. The final procedure in the integrated accounting system in the sphere of tax accounting must be the internal control of timeliness, completeness and correctness of calculation and recalculation of taxes, and tax reporting reliability.

Suggested Citation

  • Lyubov Shevchenko, 2016. "Integrated Accounting in the Management of Company Taxation," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 90-94, June.
    • Handle: RePEc:iaf:journl:y:2016:i:2:p:90-94
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    References listed on IDEAS

    as
    1. Petro Kutsyk, 2013. "Conceptual Approaches to Review of Corporate Governance Information Accounting Systems," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 52-59, December.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    integrated accounting; tax accounting; internal control; centers of responsibility; accounting policies;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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