TAXES AND TAX PAYMENTS ACCOUNTING: MANAGEMENT ASPECT

Abstract

Prospects for the future development  of oil and gas industry enterprises predict  the need for improvement  of management accounting of taxes and tax payments as reliable  informational background for getting effective management decisions.

The main goal of this article is researching of management accounting organization in part of taxes and tax payments on enterprises of  oil and gas industry.

In the furtherance of this goal was used methods of  dialectical cognition; of analysis and synthesis; of induction and deduction; observation methods, measurement, interrelated study of economic processes and abstract-logical method.

The article defines the factors that affect on the construction of management accounting of taxes and tax payments at oil and gas industry enterprises. The further development of the importance of managerial accounting as the main information support component of management of enterprises economic activity is substantiated. It is recommended to disunity center of taxes and tax payments with the purpose of improving the organization of management accounting of taxes and tax payments at oil and gas industry enterprises.

Prospects for the future researches conclude in-depth study of the budgeting system with the purpose of developing regulations for the formation of the budgeting system for implementation in the system of information support budgeting.