Використання податкової інформації у розрахунках з бюджетом

Accounting in the taxation system is kept with the aim of formation of timely, complete and adequate information about business transactions conducted by a tax payer during the accounting period with the aim of taxation as well as the supply of information users for the charge correctness control, completeness and timeliness of the tax and fee remission to appropriate budgets. Taking into consideration tight financial sanctions applied to enterprises under condition of finding mistakes in submission of the tax reporting, one of the efficient condition of a business activity is correctness and timeliness of tax calculations accounting that determines the urgency of the research. The objective of the article is to find out the essence of tax information, the procedure of its formation for a timely and adequate discharge of the tax obligation. The article deals with the meaning, the essence of tax information as well as the identification of its kinds according to sources of the origin. The procedure of tax information forming in charging and reporting by main kinds of taxes has been generalized.


Other Titles:
The use of tax information in accounts with a budget
Issue Date:
Sep 20 2017
Publication Type:
Journal Article
ISSN:
2414-584X
Language:
Ukrainian
Published in:
Agricultural and Resource Economics: International Scientific E-Journal, Volume 3, Number 3
Page range:
63-74
JEL Codes:
Q00; Q14; М41; К34




 Record created 2017-10-07, last modified 2017-11-10


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