UDC 658.14
Authors
Takhmina N. Abdykalykova,
International University of Innovative Technologies,
Bishkek, Kyrgyz Republic
Abstract
The article is devoted to the issues of performing tax calculations
in accordance with the new tax code of Kyrgyzstan. The results of the research
conducted by the author indicate that when developing a tax strategy, several effective directions are considered, which significantly increases the effectiveness
of solving problems of developing and improving accounting and tax analysis at
enterprises in the conditions of market development of the Kyrgyz economy.
The Kyrgyz Republic is doing a lot to develop and improve tax accounting
and analysis, develop and adopt regulatory legal acts. Timely identification and
elimination of deficiencies will help improve the quality of financial reports.
Financial statements are the most important object of tax accounting and
tax analysis, the main purpose of which is to establish the reliability of data.
The implementation of the state’s tax policy takes place through a tax system
formed on its basis, which is an instrument for regulating tax relations.
Solving the problem of providing budget funds is of paramount importance for
tax regulation, since the economic growth of Kyrgyzstan depends on it. The basis
for ensuring the fullness of budgets is the tax potential – the realistically possible
amount of tax revenues from a given territory, which is closely related to the ability
of the tax system to ensure the maximum possible income of taxes and fees.
Determining the tax potential is the most important task facing central and
regional governments. The concept of “tax potential” is based on the tax base.
Keywords
tax calculation, tax analysis, digitalization, practical recommendation, innovation, investment, source of asset formation, internal control, accounting, assessment, information, analysis, financial condition, profit, income.
