2021
DOI: 10.32843/bses.63-21
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Small Business Enterprise: Taxation and Accounting Management

Abstract: The goal of the article is to disclose the issues of taxation and organization of accounting for small business entities. To achieve this goal, the tools of scientific research are used, namely: analysis and synthesis, induction and deduction (when stating an objective); comparison, systematization and theoretical generalization (when determining the criteria for the division of business entities into micro, small, medium and large enterprises; when choosing taxation system, disclosing the organization of acco… Show more

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“…However, only within the framework of management accounting tax management tasks can be solved. Management accounting provides data promptly on time, just when this data is needed for decision-making" (Dolishnia, 2018). Budgeting of tax payments (planning of tax payments) is a system of planned calculations using interrelated budgets of an enterprise, aimed at determining the planned amount of tax payments to be paid in future tax periods.…”
mentioning
confidence: 99%
“…However, only within the framework of management accounting tax management tasks can be solved. Management accounting provides data promptly on time, just when this data is needed for decision-making" (Dolishnia, 2018). Budgeting of tax payments (planning of tax payments) is a system of planned calculations using interrelated budgets of an enterprise, aimed at determining the planned amount of tax payments to be paid in future tax periods.…”
mentioning
confidence: 99%