Обліково-аналітичне забезпечення управління податком на прибуток підприємств суб’єктів господарювання

Abstract

The master's research examines the dynamics of theoretical and practical features of the formation of income tax expenses, income tax accounting, assessment of its effectiveness and determination of further directions for their improvement. Based on the results of the research, proposals were formulated regarding the organization of income tax accounting. It is proposed to include in the order on the accounting policy elements that will ensure the formation of more analytical information on cost accounting; the working documents of the auditor have been developed regarding the verification of the documentation of economic transactions characterizing the company's expenses.