Tax accounting: a study of the state and assessment of the prospects

UDC 336.22

Authors

Abdykalykova T. N.
postgraduate student of the International University of Innovative Technology, Bishkek, Kyrgyz Republic

Abstract

This article is devoted to the organization of tax accounting in Kyrgyzstan. Of particular relevance in order to ensure the creation of an effective tax system is the maintenance of a tax accounting and analysis system based on the possibility of determining the moment of receipt of income (implementation of expenses) according to the “accrual” or “cash basis” and the possibility of independent choice of one or another method by the enterprise. During a period of huge insolvency of enterprises, the “accrual method” turns out to be less favorable for the taxpayer (since taxes must be paid regardless of the receipt of funds), and more favorable for the state. Tax accounting and analysis is an important link in the information system of the financial and economic activities of organizations formed on the principles of accounting in order to determine the taxable base and withdraw tax liability in favor of the state budget Based on the analysis of the current legislation, seven main methods can be distinguished and four main functions of tax accounting. Tax accounting and analysis is an important link in the information system of economic activities of organizations formed on the principles of accounting in order to determine the taxable base and withdraw tax liabilities in favor of the state budget.

Keywords

Международные стандарты, учет, налоговый ана- лиз, налоги, налоговая система, налоговый учет; налоговая учетная полити- ка; смешанный налоговый учет; налоговый дисконт.