Accounting, analysis and control of taxation of the activities of CSE “Granite”
Students Name: Karkhut Mykola Orestovych
Qualification Level: magister
Speciality: Accounting and Taxation
Institute: Institute of Economics and Management
Mode of Study: part
Academic Year: 2021-2022 н.р.
Language of Defence: ukrainian
Abstract: Karkhut M.O, Lemishovska O.S (supervisor). Accounting, analysis and control of taxation of the activities of CSE «Granite». Master’s thesis. - Lviv Polytechnic National University, Lviv 2021. EXTENDED ABSTRACT In the work, the economic essence and significance of taxation are revealed, the methods of analysis of taxation of enterprise activity, directions and tools of control are considered. The results of economic activity of CSE «Granite», its accounting policy are revealed and the types of taxes and the main indicators connected with them are analyzed. Describes the general organization of the accounting process, the procedure for documenting taxation, describes the organization and methods of its control at the CSE «Granite». Suggestions for improving the accounting, analysis and control of taxation at the parent company are given. Study object - accounting, analysis and control of taxation of the enterprise. Scope of research - the organization and methods of accounting, analysis and control of taxation of the CSE «Granite». Scope of research: generalization of theoretical, regulatory, legal, methodological and practical aspects of accounting, analysis and control of taxation of activities and enterprises, as well as the development of practical recommendations for improving the accounting and control of this process. Research results Features of the taxation system of economic entities and specific methods and techniques for calculating taxes and fees (mandatory payments) affect the accounting in taxation, its analysis and control [1]. According to research, the analysis of taxation is carried out using a system of indicators and factors of economic activity, the choice of measures and assessments is made depending on the features of the analyzed phenomena, studying the causes of changes and identifying the impact of factors on taxation [2]. In the tax analysis it is necessary to identify the advantages and disadvantages of the existing information system, to promote its use to achieve the goals of the enterprise, while achieving the goals of each of the existing accounting systems at the enterprise [3]. In tax accounting, control becomes relevant, because from the point of view of the tax system, control over the timeliness and completeness of payment of tax payments is its main component. Analyzing the financial condition of CSE «Granite» it is established that the company operates profitably and profitably, it is financially independent and financially stable. However, a decrease in sales affects the reduction of profits, and in the future may affect financial stability and profitability. Analysis of the calculation of taxes by type of CSE «Granite» shows that the largest share in the structure of taxes is VAT, the same place is occupied by taxes related to the calculation of wages. Accounts payable for the payment of taxes on CSE «Granite» are repaid in the time prescribed by law, receivables at the company are absent. Forms of documents for accounting of taxation of activity of CSE «Granite» are defined independently. Taxes and mandatory payments are made on the basis of payment orders. For settlements on taxes at the basic enterprise use account 64, on credit of this account show accounts payable on settlements with the budget, on a debit of repayment of such debt. Based on the study of the organization and methodology of accounting for taxation of the activities of CSE «Granite» it is established that the accounting is conducted in accordance with legal requirements, taxes and mandatory payments are calculated correctly and paid in due time. However, some areas of accounting need to be improved. It is recommended to improve the accounting of business taxation first of all by making changes to the accounting policy, prescribing a separate section in the Order on Accounting Policy, which would relate to the «Organization of Business Tax Accounting». It is also necessary information about the work plan of accounts, with sub-accounts to display for each type of tax, fee, social payment, the movement of each document, the schedule of documents. To detail the information and ease of use, it is proposed to open analytical accounts (sub-accounts) to VAT accounts, taking into account that the assignment of amounts to the tax credit and the date of registration of tax invoices by the supplier may differ. To improve accounting, it is also proposed to make changes in the form of primary documents - accounting statements, which are drawn up once a quarter to summarize information about taxes. Improving the control of activity taxation is proposed in the direction of calculating tax payments, taking into account the possibility of activity of CSE «Granite» with the use of different taxation systems. Keywords: accounting, analysis, control, taxation system, activity. References: 1. Podolyanchuk O.A Methods of organization of accounting, analysis, auditing and auditing of financial and economic activities of enterprises / O.A. Podolyanchuk. – Economics, finance, management: current issues of science and practice. – 2021. – № 1. – 115-128 2. Legostaeva O.O. Tax analysis as a component of optimization of tax policy of the enterprise / O.O. Legostaeva, NM Lysonkova // Visnyk ekonomiki transportu i promyslovosti. – 2016. – № 55. – P. 50-58 3. Melnychuk G.S. Organization and methods of analysis of the tax burden on the enterprise: theoretical aspects / G.S Melnychuk // Collection of scientific works of the University of the State Fiscal Service of Ukraine. – 2019. – № 1. – P. 159–175.