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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 definesdoi:10.5281/zenodo.1690020 fatcat:asmcibt3xjfrnlth7g6wedoawe