Accounting of tax payments as part of the added value of the enterprise

L.P. RYBAKOVA, M.I. SYMOCHKO, L.M. SHELEMON
2018 Zenodo  
The subject of the study is the accounting of tax payments as part of the added value of the enterprise. The purpose of the research are providing suggestions for the reflection of tax payments in accounting, taking into account their place in the enterprise management system. Research methods. In this work the dialectical method of scientific knowledge, the method of analysis and synthesis, the comparative method, the method of data generalization are used. Results of work. The paper defines
more » ... The paper defines and characterizes tax payments in the structure of value added, which are formed using the system of elements of taxation. Suggestions on the reflection in accounting of tax payments, taking into account their place in the management system of the enterprise are provided. Conclusions. The results of the study lead to the following conclusions: for the formation of systematic information on accrued tax payments as a component of the economic potential of the enterprise, it is necessary to use the account «Tax payments». The proposed approach will avoid the impact of tax payments on the cost of business objects, will create conditions for ensuring control over their accrual by the responsible persons of the enterprise management apparatus.
doi:10.5281/zenodo.1690020 fatcat:asmcibt3xjfrnlth7g6wedoawe