Перспективи гармонізації обліку в Україні в рамках податкової реформи

Abstract

Досліджено місце податкового обліку в інформаційній системі управління підприємства; визначено основні відмінності податкового та бухгалтерського обліку в Україні; розкрито методологічні засади визначення податкових різниць та розроблено рекомендації з гармонізації податкового та фінансового обліку в Україні.

Coexistence of tax and accounting is associated with a variety of approaches of the accounting problems solving, which are caused by the difference of the economic process participants’ interests. The paper examines the place of taxation in the management information systems. The performed analysis of differences in structural and composition parameters, which had to determine the taxpayers obligations and their accordance with the accounting methodological principles, has shown that the tax system reform is a large scientific problem, the solution of which is possible only based on the international experience and the level of national economy development, budget policy and prevailing in the country practice of regulatory authorities and taxpayers interaction. A comparative description of methodological principles of tax and financial accounting in Ukraine is given in the article. Their main differences are defined. It is proved that the processes of tax and financial accounting harmonization of in Ukraine should be developed towards the further implementation of financial accounting and reporting international standards, reduction of tax differences and the development of the methods of calculating tax income according to the financial statements, implementation of financial monitoring systems based on the European standards. Suggestions on the internal procedures of tax accounting regulation are developed along with the propositions on the implementing them into the unified company’s information systems, and approval of tax accounting the features in the accounting policy. Implementation of the propositions and recommendations presented in the article in the practice of domestic enterprises will help to reduce the differences between different types of accounting, labor costs and time to determine tax liabilities and tax reporting.