Onistrat A. Organizational-methodological and methodical directions of account and analysis in the taxation system (on example of joint-stock companies of Ukraine)

Joint-stock companies of Ukraine, which belong to different industry branches of national economy. Theoretical and applied aspects researching of tax remissions methodology and organization in accordance with the modern requirements; and development of recommendations concerning the improvement of economic analysis and management methods by the taxation systems in the conditions of market economy. Methods: scientific generalization, comparison, system, economic-mathematical methods and methods of simulation techniques, prognostic methods, economic-statistical modelling, deduction and induction methods. The organization-methodological accounting guidelines in the taxation system were explored and the methods of the activity tax analysis at the Ukrainian joint-stock companies were specified. The improved system of analytical and synthetic accounting of tax liabilities and tax remissions was offered with addition to the operating card of accounts and new forms of working book-keeping documents developments. The algorithm of determination the tax remission application efficiency by the joint-stock companies was built and practical recommendations concerning the methodic of analysis in the taxes optimization system were given. Joint-stock companies of Ukraine, educational process.