Mykytenko T. Accounting and control of tax relationships at the trading enterprises

The dissertation is devoted to research of theoretical and methodological aspects of the account improvement and the control of tax relationships on the trading enterprises. The current methodology of the tax account and the control concerning their consistency to present requirements of management is critically appreciated. With the purpose of the efficiency increase and certainty of the registration - economic information the integration of all kinds of the economic account in unified system on the basis of use of the advanced computer technologies was proposed. Methodological recommendations concerning a tax policy, which can agree annually with state tax bodies, were developed. Postulates of the tax account are theoretically proved: content, purpose, problem, and subject. The offers concerning automation of registration procedures on the basis of network ARM of the accountant from the account of taxes were developed. Algorithms of the tax obligations calculation from the tax to profit and the tax to the added cost, a complex mashinograms for satisfaction of information demands of management were implemented by the tax obligations. The recommendations to realization of the complex tax control with attraction of different supervising bodies were brought. The typical pattern of the tax control standard of the trade enterprise which includes objects of the control, a source of the information and methodological receptions of realization control was implemented.