The Effectiveness of the Interaction of Tax Planning and Management Accounting for the Company

The article comprehensively examined the concept of "tax planning" from the point of view of various authors. The interrelation of tax planning with management accounting at different levels of enterprise finance management has been established and determined. Considered elements of accounting policies for management accounting, with which the organization has the ability to optimize tax payments. The form of the tax budget necessary for proper management of tax planning in the organization, as well as its interaction with other financial budgets, is described.

The Effectiveness of the Interaction of Tax Planning and Management Accounting for the Company

The article comprehensively examined the concept of "tax planning" from the point of view of various authors. The interrelation of tax planning with management accounting at different levels of enterprise finance management has been established and determined. Considered elements of accounting policies for management accounting, with which the organization has the ability to optimize tax payments. The form of the tax budget necessary for proper management of tax planning in the organization, as well as its interaction with other financial budgets, is described.

___

  • 1.Mel'nik D. Nalogovyy menedzhment - M.: Finansy i statistika, 2009
  • 2.Vylkova Ye.S. Nalogovoye planirovaniye: teoriya i praktika: uchebnik dlya vuzov, seriya: Bakalavr. Uglublennyy kurs. 2-ye izd. pererabotannoye i dopolnennoye – М.: Yurayt, 2014.- 660 s.
  • 3.Nikolashina A.V., Vzaimosvyaz' nalogovogo planirovaniya i upravlencheskogo ucheta, Nauchnaya elektronnaya biblioteka www.elibrary.ru, 2016 - 8s.
  • 4.Ageyeva O.A., Uchetnaya politika predpriyatiya kak element nalogovogo planirovaniya// Nalogovoye planirovaniye, № 3 2008, s. 5.
  • 5.Alex Raskolnikov, Journal article, Relational Tax Planning under Risk-Based Rules // University of Pennsylvania Law Review, Vol. 156, No. 5 (May, 2008), pp. 1181-1262, https://www.jstor.org/stable/40041405
  • 6.Naydenov Ye. Prakticheskaya tekhnologiya gasheniya nalogovoy zadolzhennosti// Delovoy vizit № 11 2008, s. 28.
  • 7.Alaukhanov, Ye.O., Nalogovyye prestupleniya: Uchebnoye posobiye / Ye.O. Alaukhanov, K.T. Akhmedin.- Almaty: Yuridicheskaya literatura, 2008.- 172s.
  • 8.Akilova Ye.V., Minimizatsiya nalogovykh platezhey i nalogovoye planirovaniye // Nalogi, 2007 - 3s.
  • 9.Chernik D.G., Morozov V.P., Lobanov A.V. Tekhnologiya nalogovogo kontrolya// Nalogovyy vestnik, № 5, 6 2008.
  • 10.Qazaqstan Respyblikasınıñ "Salıq jäne biydjetke tölenetin basqa da mindetti tölemder tyrali" kodeksi, 25.12.2017, №120-VI, http://kgd.gov.kz/ru/content/nalogovyy-kodeks-rk