NATIONAL AND INTERNATIONAL FEATURES OF THE RELATIONSHIP BETWEEN THE ACCOUNTING AND TAX POLICIES OF ENTERPRISES

Abstract

The article considers the relationship between accounting and tax policy of enterprises. It is proved that scientists define accounting and tax policy of enter- prises in different ways. Based on the analysis of national and international scientific works, the author's definition of accounting and tax policy of enterprises is proposed. It is substantiated that the accounting policy should be understood as a set of accounting principles, methods, procedures and measures to provide external and internal users of accounting information. It is recommended to understand the tax policy of the enterprise as a combination of principles, methods and stages used by the organization to optimize the tax burden, the formation and submission of tax returns. Recommendations on organizational and methodological bases of formation of accounting and tax policy for increase of efficiency of management of activity of the enterprise are substantiated. It is determined that the result of the chosen accounting policy should be the choice of accounting methods for a particular entity to prepare reports that meet the qualitative characteristics, including information on social, innovative and environmental development. It is proved that the correct formation of accounting policy and its system organization depends on accounting as an important source of information for enterprise management and external users. The comparative analysis of features of formation of accounting policy in Ukraine and in foreign countries is carried out. The directions of improvement of the system of interrelation of accounting and tax policy of business entities for making effective management decisions and optimization of the tax burden are identified. The main positive and negative mega-, macro- and microeconomic factors influencing the accounting and tax policy with synergetic effects of their mutual influence on management decisions by managers of enterprises are identified. Based on the positive experience of the world, the ways of formation, improvement and development of interconnected accounting and tax policy of enterprises in Ukraine are proposed.