La contabilidad como base de apoyo informativo de la tributación empresarial

Анотація

The experience of modern business theory and practice proves that an effective organization of accounting at an enterprise nowadays is impossible without applying information technologies and their effective use, which is becoming increasingly important in the process of optimizing companies’ taxation. The purpose of the academic paper is to highlight modern tendencies in the development of accounting as an important informational component of business entities’ taxation. Methodology. In the course of the research, analytical and bibliographic methods were used to study the scientific literature on developing accounting in terms of its purpose for the taxation of business entities. At the same time, induction, deduction, analysis, synthesis of information, system-structural, comparative, logical-linguistic methods, abstraction, and idealization were applied to study and process data. By the way, the research authors also conducted a questionnaire in online mode to practically clarify the most significant issues related to accounting and tax accounting at the enterprise. Results. Based on the research results, the main and most important theoretical aspects of issues related to accounting were established from the perspective of its role in the information provision of tax accounting at the enterprise. Along with this, the standpoints of scientists and accountants

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