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- W2486019384 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." @default.
- W2486019384 created "2016-08-23" @default.
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- W2486019384 date "2016-01-01" @default.
- W2486019384 modified "2023-09-24" @default.
- W2486019384 title "Integrated Accounting in the Management of Company Taxation" @default.
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