ORGANIZATIONAL MODELS OF CONSTRUCTING TAX ACCOUNTING IN COMMERCIAL ORGANIZATIONS AND THEIR OPTIMIZATION

Author(s): Zueva I.A.

Rubric: Economy

DOI: 10.21777/2587-554X-2025-3-39-49

Release: 2025-3 (54)

Pages: 39-49

Keywords: tax accounting, organizational models of tax accounting, accounting policy for tax purposes, subjects and objects of tax accounting, tax legislation, analysis of subjects of taxation, commercial organizations

Annotation: The article examines the issues of tax accounting building and reporting in the management system of commercial organizations. Attention is paid to the requirements of modern tax legislation in the field of tax accounting and its combination with accounting information. The article notes that the issues of creating an optimal system of tax ac- counting and reporting for an economic entity are always relevant, also because tax legislation is actively developing in this area. The study provides an analysis of the requirements of modern tax legislation in terms of tax account- ing by types of taxes and fees. A quantitative and qualitative analysis of taxable entities by the identified groups of large, medium and small businesses is presented. Particular attention is paid to the nature of the model for building tax accounting and reporting for the considered groups of enterprises, including taking into account the place of the tax accounting system in the general management system of the organization, the composition of the order on accounting policy for tax purposes. In conclusion, a number of areas for optimizing the applied models of building tax accounting and factors influencing the nature of such a model within a specific economic entity are highlighted.

Bibliography: Zueva I.A. ORGANIZATIONAL MODELS OF CONSTRUCTING TAX ACCOUNTING IN COMMERCIAL ORGANIZATIONS AND THEIR OPTIMIZATION // Economics and Management. – 2025. – № 3 (54). – С. 39-49. doi: 10.21777/2587-554X-2025-3-39-49