TAX CALCULATIONS IN THE MANAGEMENT ACCOUNTING SYSTEM

Abstract

The article substantiates the need to develop management accounting by implementing measures to manage corporate taxation and tax financial flows, thus forming a module of management accounting of tax calculations. There is a need to implement this module of management accounting in order to make sound and effective management decisions that would not only provide a positive financial result, but also provide for the formation and maximum use of all potential opportunities provided by the state and modern economic environment. A number of specific tasks have been identified, the implementation of which ensures the implementation of effective corporate tax management. In general, in the form of an appropriate matrix model, accounting and analytical tools that are proposed to be used to solve problems of corporate tax management. The research of accounting and analytical tools is proposed to be carried out through the definition of the peculiarities of its application in the performance of all management functions, taking into account the structural and logical scheme of the process of economic management. The external and internal factors of functioning of the business model of the enterprise are determined, the combination of which determines the content and specifics of the functioning of the proposed model of management accounting of tax calculations. The introduction of the proposed model of management accounting of tax calculations will allow, first, create a basis for optimizing corporate taxation and, accordingly, reduce the share of tax expenditures; secondly, it will improve the entire accounting and analytical process of ensuring management decisions, including tax calculations, as it will provide all the necessary tax indicators not only for actual performance, but also for forecasting and planning business processes in the future.