THE Fundamentals of the modern approach to the organization of tax accounting
In the conducted research a special attention was paid to the study of the tax accounting creation for the newly created organizations. It is reasonable that the process of creation of the accounting for the taxation has to be considered in connection with the financial one. Such research methods as monographic, logical, inductive and deductive were used as a methodical base. A perspective unified conception of accounting creation by the managing subjects was offered by the authors. It allows organizing properly the theoretical and methodological base of accounting space in the company. This recommended conception consists in step-by-step passing of designated and interdepended accounting creating stages. At realizations of these stages it is possible to reach the optimum organization of tax accounting by the taxpayer. In the process of the research the authors have distinguished the external and internal factors which influence the accounting formation. The tax risks arising under their influence are defined, and control procedures of their reduction are presented. There are given possible models of conducting the tax accounting which allow the enterprise to choose and realize the best way of drawing up the tax accounts. The tools of the tax accounting models embodiment are presented and the parallel of their optimum combination is drawn. The considerable attention is paid to the formation of the accounting policy for the taxation, as to the final stage of accounting organization at the enterprise. Sections of accounting policy with their main elements distinguished are designated by the authors. As the result of the research it is established that the passing of the recommended accounting creation stages will allow the taxpayer to systematize, unify and structure the process of tax accounting organization and to reduce the tax burden and possible tax risks