Yurchik V. The accounting policies of small businesses and tax optimization

The purpose of the thesis is the grounding of theoretical statements and development of practical recommendations for improving the mechanism on implementing the company's accounting policies while performing the optimization tax measures aimed at achieving sustainable financial position of business entities. The object of research is the accounting system of small business entities in terms of optimizing tax payments. The subject of research is the set of theoretical, organizational, and methodological aspects of accounting for optimization of taxation of small businesses, on the basis of applying methods and technologies of formation of accounting policy. Methods of research: laws and categories of the logic of scientific system conditions, the use of induction and deduction, theory and hypotheses, analysis and synthesis. Scientific novelty of the results obtained lies in solution of the complex theoretical, methodical and practical problems associated with the implementation of accounting policies on the basis of tax optimization in the company's accounting system for ensuring the effectiveness of activity of small business entities. The main statements of scientific novelty of the results obtained lie in the following. For the first time the issues as follows has been obtained: the application of accounting and analytical approach in developing of optimization measures on the basis of tax burden indices of VAT and assess the financial position of the company, the essence of which lies in: 1) calculating the coefficient of tax multiplication, which determines the influence of taxes on the effectiveness of company's financial and economic activity, 2) developing the stabilization model of tax burden; theoretical grounding the selected by the company ways and methods of accounting by development of the matrix "Economic Value Added - the coefficient of multiplication"; has been grounded. The issues have been improved as follovs: the organizational and methodical statements of accounting for formation of taxing into consideration use of value added of the account "Value added", the theoretical bases of organization of accounting reflection of the process of creating added value in the part of improvement of application of the element accounting method - double entry; a theoretical grounding of the procedure of development of accounting policy in part of tax optimization on the basis of the functional dependence with the use of materials consumption and profitability; accounting and methodical aspect of the mechanism of planning financial position of the company, based on the matrix of financial strategy; the following issues undergone for the development: theoretical grounding of the interaction of elements of the accounting policies and accounting methods and principles, methodical support of accounting while implement tax optimization in the part of development of internal accounting reporting; system of principles of accounting organization in the process of applying of optimization measures. Іmplementation extent: OISC "Polesyezhylstroj", LLC "Bug Trans Kontinental", LLC "For Sael", Ei of RB "BSTU".