The article deals with the actual issues of tax management with focuse on VAT. Tax analysis is an important tool for assessing the tax burden on an enterprise. It allows you to identify the most significant factors influencing the dynamics and structure of taxes and fees, as well as to find opportunities to minimize tax payments. To achieve these goals, it is necessary to conduct an analysis of the dynamics and structure of tax deductions, calculate the relative tax burden, and conduct analytical reasoning regarding the lost benefit of minimizing tax payments. A tax analysis was conducted based on the amount and structure of taxes paid by a domestic enterprise that provides services, the tax burden for value added tax was calculated, the results of tax planning for VAT were determined, and the system of internal control over its calculation was improved. Special attention was paid to the development of the stages of tax analysis and the development of a working document for internal control – a table in which information about the future business partner is grouped. Tax analysis allows you to identify the most significant factors influencing the dynamics and structure of taxes and fees, find opportunities to minimize tax payments and make informed decisions about optimizing the financial and economic activities of the enterprise
Effective tools of control as a component of tax management
Abstract
Keywords
value added tax; tax analysis; tax burden; tax planning; internal control
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