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BUSINESS INFORM №5-2014

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59

Section: Finance, Money Circulation and Credit
UDC 657.446
Levytska S. O., Osadcha O. O.
Information Component of tax Management at the Micro-level in the Context of Sustainable National Development (p. 332 - 337)
Urgency of functioning of the system of tax management at an enterprise has strategic importance at the modern stage of socio-economic development, in particular, in issues of information support at stages of making managerial decisions. The goal of the article lies in ensuring methodical, organisational and practical approaches of information support of charging and payment of taxes and dues at the level of the subject of economic activity and also in detection of priority factors of formation of an efficient information resource of tax management. Based on scientific works, regulatory and legislative documents, the article analyses domestic and international practice of information support of settlements with the budget at the level of an enterprise. The article shows that recognition of an information resource of tax management in accounting and reporting is realised through its assessment as an intangible asset – non-monetary asset, which does not have a tangible form and could be identified. The article shows classification of information resources, their main functions and forms an organisational model of information support of tax management. It shows methods of formation of the accounting information resource. It shows that in the event of ensuring information efficiency criteria reflected in work, which is the basis for making weighted decisions on the issues of enterprise settlements with the budget by mandatory payments, the tax management system would ensure economic benefits through optimisation of production resources.
Keywords: tax management, tax planning, budget settlements, accounting, Tax Code, information resource
Fig.: 1. Tabl.: 1. Bibl.: 8.

Levytska Svitlana O. – Doctor of Sciences (Economics), Professor, Director, Institute of Economics, Management and Law, National University of Water Management and Nature Resources Use (75 Prykhodka Str., Rivne, 33002, Ukraine)
Email: [email protected]
Osadcha Olga O. – Candidate of Sciences (Economics), Associate Professor, Department of Accounting and Auditing, National University of Water and Environmental Engineering (11 Soborna Str., Rivne, 33028, Ukraine)
Email: [email protected]

Reference to this article:
Levytska, Svitlana O., and Osadcha, Olga O. (2014) “Information Component of tax Management at the Micro-level in the Context of Sustainable National Development.” Business Inform 5:332–337.

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