ACCOUNTING AND INFORMATION SUPPORT FOR THE STRATEGIC DEVELOPMENT OF SMALL BUSINESSES: TAX ASPECTS
The article considers the essence and role of accounting and information support of strategic development of small business in the context of taxation. The essence of the concepts of “accounting and information support” and “accounting information” is characterized. Theoretical bases of formation of tax strategy of the subject of small enterprise were investigated. The concept of basic economic category of research “tax strategy” is highlighted. Attention was paid to the uncertainty at the legislative level of the term “tax policy” and the definition of the concept based on “accounting policy” was proposed. Processes of formation of tax strategy were characterized, namely the importance of stages of creation of tax strategy at a small enterprise were defined and analyzed. Obligatory observance of requirements of the Tax code of Ukraine was noted. The negative consequences of the absence of a systematic document fixed in the legislation that would regulate the issues of accounting and taxation of small business are detected. The article defines the essence and role in the creation of tax policy at an enterprise. Recommendations are given on the methodology of creating an order of tax policy at a small enterprise in accordance with the norms of the Tax code of Ukraine. It was recommended to work out the methodology of tax accounting, including creation of register forms according to the needs of the business entity and also the procedure of reflection of analytical data on the accounts and data of primary documents in order to generalize the data of taxes, fees and payments. The conditions for improving the management of tax processes in an enterprise by creating a tax strategy, development of tax policy, the introduction of the process of budgeting of tax payments and the introduction of tax planning system by selecting the optimal conditions of taxation were determined. It is offered to create the generalized standard of accounting at the state level at the subjects of small enterprise.
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