ENTERPRISE TAX LIABILITY MANAGEMENT: ACCOUNTING AND ANALYTICAL ASPECT

Abstract

The article explores the key aspects of forming a tax liability management system for an enterprise from the perspective of accounting and analytical support. In the context of a dynamic tax environment characterized by constant legislative changes and increasing demands for financial transparency, effective tax liability management becomes critical for ensuring the financial stability and competitiveness of the enterprise. The purpose of the article is to substantiate the necessity and outline the main aspects of forming and functioning a tax liability management system for an enterprise from the position of accounting and analytical support. The author's contribution lies in substantiating the necessity of integrating accounting, analytical, and control-audit information to ensure effective tax liability management. The integration of these information flows allows for the formation of a comprehensive understanding of tax risks and opportunities for optimizing tax payments, which, in turn, contributes to minimizing financial losses and increasing the efficiency of the enterprise's resource utilization. The main components of the accounting and analytical support system, formed on the basis of accounting, analytical, and control-audit data, are identified. The scientific novelty lies in substantiating the conceptual approaches of the enterprise's tax liability management system based on accounting and analytical support, which are based on the principles of legality, confidentiality, and internal control. The practical significance of the obtained results lies in the possibility of their use by enterprises to improve the tax liability management system, which contributes to minimizing tax risks and optimizing tax payments. Accounting and analytical support for tax liability management at the enterprise performs the function of an integrated system that provides the formation of an information base for determining taxable objects, analyzing tax risks, planning and controlling the fulfillment of tax liabilities, as well as supporting management decisions aimed at optimizing tax payments, which, in general, contributes to the financial stability of the enterprise.