Kravchenko I. Accounting and analysis of the enterprise tax payments

The dissertation is dedicated to the problems of the trade enterprises tax payments accounting and analysis. Scientifically argumented theoretic, scientific-methodical and applied questions of tax payments accounting and analysis, practice recommendations, directed to the informatics providing of the enterprise tax payments system improvement were developed. On the basis of criticism of the continuing tax payments system incongruity of the specific normative acts as regards accounting and tax accounts is indicated. Motions as regards improvement of the tax payment registers are introduced. The model of the tax payment analysis per management aims and inner users demands in the conditions of the tax payment essence improvement as the object of calculation and analysis in the informatics providing of the enterprise activity system in the conditions of the market relations were developed and approaches to the automation of calculation and analysis of tax payments were generalized that allowed to single out the influence factors, dictates and to specify the forming process of the trade enterprise informatics streams.