Податкова політика й облікова політика суб'єкта господарювання: теоретико-аналітичний та регуляторний аспекти
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Дата
2019
DOI
Науковий ступінь
Рівень дисертації
Шифр та назва спеціальності
Рада захисту
Установа захисту
Науковий керівник
Члени комітету
Видавець
Херсонський державний університет
Анотація
Досліджено сутність понять податкова політика та облікова політика у науковому дискурсі, що дозволило співставити їх сутнісні характеристики й обґрунтувати взаємозалежність цих категорій, визначити єдині принципи в контексті системи управління, які виступають монолітним методологічним підґрунтям при формуванні політики податкового менеджменту й забезпеченні дієвості облікового механізму. Проаналізовано теоретичні, методичні й регуляторні аспекти при практичній реалізації облікової та податкової політик, що сприятиме більшій ідентифікації теоретико-методичних засад облікового й податкового обліку для ефективного господарювання. Обґрунтовано, що підходи до формування податкової політики за окремими аспектами системи податкового планування на практиці часто носить багаторівневий характер.
Based on the study, it is advisable to conclude that the decision on the conceptual basis for the implementation of accounting is the first step in the chain of tasks for the formation of the accounting process. This shows that the company uses the starting point for the formation of accounting policies. It is determined that the current system of regulatory accounting includes certain techniques and technologies for designing accounting policies for the purposes of financial and managerial accounting. The researches are the essence of the concepts of tax policy and accounting policies in scientific discourse which allowed their essential characteristics to be comparable and substantiate the interdependence of these categories, identify common principles in the context of the management system, acting as a monolithic methodological basis for shaping tax management policies and ensuring the effectiveness of the accounting mechanism. It was analyzed theoretical, methodological and regulatory aspects in the practical implementation of accounting and tax policies, which will contribute to greater identification of the theoretical and methodological foundations of accounting and tax accounting for effective management. It was substantiated that the approaches to the formation of tax policy on certain aspects of the tax planning system in practice are often of a multi-level nature. The research is based on the idea that the formation of key principles of tax policy and accounting policy determine the vector of development of tax management and the efficiency of accounting mechanisms in the management system of an entity. Results obtained during the research to some extent help the formation of future specialists in practical skills and skills in solving problems concerning the analysis of key aspects of the construction of the accounting and tax policy of the entity, sustainable and adapted to the changing environment in the large and small scale, where the company operates.
Based on the study, it is advisable to conclude that the decision on the conceptual basis for the implementation of accounting is the first step in the chain of tasks for the formation of the accounting process. This shows that the company uses the starting point for the formation of accounting policies. It is determined that the current system of regulatory accounting includes certain techniques and technologies for designing accounting policies for the purposes of financial and managerial accounting. The researches are the essence of the concepts of tax policy and accounting policies in scientific discourse which allowed their essential characteristics to be comparable and substantiate the interdependence of these categories, identify common principles in the context of the management system, acting as a monolithic methodological basis for shaping tax management policies and ensuring the effectiveness of the accounting mechanism. It was analyzed theoretical, methodological and regulatory aspects in the practical implementation of accounting and tax policies, which will contribute to greater identification of the theoretical and methodological foundations of accounting and tax accounting for effective management. It was substantiated that the approaches to the formation of tax policy on certain aspects of the tax planning system in practice are often of a multi-level nature. The research is based on the idea that the formation of key principles of tax policy and accounting policy determine the vector of development of tax management and the efficiency of accounting mechanisms in the management system of an entity. Results obtained during the research to some extent help the formation of future specialists in practical skills and skills in solving problems concerning the analysis of key aspects of the construction of the accounting and tax policy of the entity, sustainable and adapted to the changing environment in the large and small scale, where the company operates.
Опис
Ключові слова
облікова політика, податкова політика, управлінська система, регулювання, нормативно-правове забезпечення, accounting policy, tax policy, management system, regulation, regulatory support
Бібліографічний опис
Колєсніченко А. С. Податкова політика й облікова політика суб'єкта господарювання: теоретико-аналітичний та регуляторний аспекти / А. С. Колєсніченко // Науковий вісник Херсонського державного університету. Сер. : Економічні науки. – 2019. – № 34. – С. 137-142.