Dergiler / A. Âsaui atyndaġy Halyk̦aralyk̦ k̦azak̦-tùrìk universitetìnìn̦ habaršysy / 2019 / Sayı: 111
The Effectiveness of the Interaction of Tax Planning and Management Accounting for the Company
- Sayı
- 2019 · Sayı: 111
- Sayfa
- 274–285
- DOI
- —
Özet
The article comprehensively examined the concept of "tax planning" from the point of view of various authors. The interrelation of tax planning with management accounting at different levels of enterprise finance management has been established and determined. Considered elements of accounting policies for management accounting, with which the organization has the ability to optimize tax payments. The form of the tax budget necessary for proper management of tax planning in the organization, as well as its interaction with other financial budgets, is described.
Abstract
The article comprehensively examined the concept of "tax planning" from the point of view of various authors. The interrelation of tax planning with management accounting at different levels of enterprise finance management has been established and determined. Considered elements of accounting policies for management accounting, with which the organization has the ability to optimize tax payments. The form of the tax budget necessary for proper management of tax planning in the organization, as well as its interaction with other financial budgets, is described.