Volosheniuk I. Organization of accounting of tax settlements and payments

The object is the process of organization of accounting for tax calculations and payments; the goal is improvement of theoretical-methodological and organizational principles and practical provisions of organization of accounting for tax calculations and payments under optimization of taxation; methods are general scientific methods of knowledge of processes and phenomena that basic in the context of accounting of tax calculations and payments; the results are development of theoretical positions and development of new scientific and practical recommendations concerning improvement of accounting of tax calculations and payments to solve tasks related to organization of tax planning at enterprises on the basis of tools of economic and institutional theory; the novelty is system of registers of accounting for profit tax, the system of accounting accounts on the basis of expansion of the work plan of accounts and the allocation of appropriate analytical subaccounts for accounting for tax calculations, methodical bases of estimation of economic effect from optimization of tax calculations and payments, definition of the essence of taxes as an economic and institutional category, the system of accounting principles through its addition of conjunctural principles of accounting for tax calculations, a methods of formation of financial, tax and management reporting in accordance with the systematic cycles of business operations.