Changes in the tax accounting policy of industrial enterprises in the context of digitalization

Abstract

Recently, approaches to organizing tax accounting policies in enterprises have undergone significant changes. The strict regulation of the accounting process by the state has been replaced by a combination of state regulation and the independence of enterprises in setting and maintaining accounting and tax accounting. In this article, the authors investigated the issue of tax accounting policy as a mechanism for managing taxes in the system of financial and economic activity of an enterprise. The method of influence of tax policy on financial indicators of activity of the business entity is shown. The article notes the fact that the development of accounting policy is carried out formally. The potential consequences of applying tax accounting policy elements are not taken into account. It highlights the importance and the need for careful accounting tax policies. It is necessary to take into account the relationship of such financial indicators as gross profit, retained earnings, tax liabilities, profitability, depreciation of fixed assets, liquidity, financial sustainability with the strategic development plans of the organization. In the process of developing the methodological section of the modern accounting policy in the section of keeping records of existing inventory, it is necessary to focus on the choice of the method for their valuation. The authors propose to use the approach in order to determine the tax potential of the business entity of the analyzed sector using an indicator of current actual turnover, taking into account the allocation of categories and groups. The main features of the model on comprehensive taxation of economic entities of the region are displayed, forecasts of all tax revenues for existing groups are formed.

Įmonių Nuosavų Automobilių Mokesčių Apskaitos Politikos Formavimo Modelis

“…Kanapickienė ir Rauchaitė (2003), Stačiokas (2003), Valužis ir Palubinskienė (2005), Giriūnienė (2009) išskiria atskirą apskaitos politikos elementą -mokesčių politiką, kuri atspindi įmonės pasirinktus verslo organizavimo, apskaitos, mokesčių metodus ir būdus, sąlygojančius tam tikrų ilgalaikių apmokestinimo normų taikymą įmonėje. Pudeyan et al (2020) teigia, kad mokesčių apskaita tvarkoma siekiant nustatyti tikslią informaciją apie apskaitą mokesčių rinkliavos tikslais pagal ūkio subjekto per ataskaitinį laikotarpį įvykdytus ekonominius sandorius. Mokesčių apskaita naudojama teisingam, savalaikiam, visiškam mokesčių apskaičiavimui, mokesčių mokėjimui į biudžetą.…”