Voskobiynyk Y. Management accountancy of income taxation of the companies

3. Object of research: segment of current system of accountancy within which information on financial results of a company activity has been composed with the purpose of discharge of budget obligations. Purpose of research: summary of methodological base of financial results accounting for fiscal purpose and on this base the development of scientifically proved proposals on improvement of income taxation accounting. Methods: dialectical, theoretical generalization, abstract and logical, analysis and synthesis, induction and deduction, comparison and grouping. Theoretical and practical results: place of tax accounting in the accountancy system has been defined; its definition has been specified; accountancy functions have been grounded; categorical concept used for income taxation as well as income taxation reporting have been improved; methodology income tax base formation on the accounts of tax accounting have been developed. Scientific novelty: it has been proposed to supplement principles of accountancy with principles of priority user orientation; methodology of income taxation base formation on the accounts of tax accounting by means of double registration has been developed; procedure of formation and determination of main elements of accounting policy as to income tax accounting has been improved; control procedure of precise definition of taxation entity within internal control procedure has been introduced; Structure of Declaration on Income Taxation has been improved; perception of definitions "income" and "expenditures" for the purpose of taxation have been specified. Introduction degree: results of the scientific research have been used in work of OJSC "Kharkiv Dairy Plant", Administration of Accounting, Reporting and Revision of Ministry for Agrarian Policy of Ukraine and have been used in State Academy for Statistic, Accounting and Audit of State Statistic Committee of Ukraine for tuition "Financial accounting", "Tax Accounting". Effectiveness: results of the research shall assist in improvement of income taxation accounting and in precise definition of taxation entity. Sphere, branch of implementation : accountancy system.