METHODOLOGICAL ASPECTS OF INCOME AND EXPENDITURE TAX TREATMENT IN COMMERCIAL ORGANIZATIONS
Accounting in commercial organizations in respect of the tax burden is based on the techniques and methods of tax treatment regulated by the Tax code. Income and expenditure tax treatment involves the identification of a set of indicators that directly or indirectly affect the size of the profit tax base. In this regard, theoretical study and development of methodical recommendations aimed at improving income and expenditure tax treatment in commercial organizations seam relevant and timely. The procedure of tax treatment is established in the accounting policy of an organization for tax purposes. It includes organizational and instructional techniques and methods of tax treatment, provides a list of forms of analytical registers. Scientific novelty of research consists in the following: - to define a holistic model of a modern accounting system of tax treatment in commercial organizations, which allows to increase the informative value of tax reporting; - to justify the content and role of categories «income» and «expenditure» in the tax treatment system in commercial organizations to gain a better understanding of their essence as analytical categories; - to consider issues of computerization of income and expenditure tax treatment that will allow you to receive the latest information for tax analysis and preparation of tax declarations on profit tax; - to propose guidelines for the improvement of the accounting system of income and expenditure generation for the purposes of taxation of commercial organizations on the basis of the analysis of the relationship between accounting and tax treatment indicators. Theoretical proposals and practical recommendations can be used by commercial organizations as a methodological support for income and expenditure tax treatment.