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Predominance of fiscal constituent of taxation in Ukraine predetermines interest in development of administration of taxes and collections on enterprises as important custom and providing of the economy growing of enterprise resources control.
Analysis of the last researches and publications. The questions of administration of taxes were examined by researchers, however they mainly touch administration of taxes (fees) from the side of tax organs, administration was examined in relation to the financial aspects of activity of enterprise [1; 2]. Classification, principles, methodology of preparation and use of the internal accounting, is worked out for providing of management an enterprise [3], methodology of internal control, model of control of calculations after taxes and forming of budget, is offered [4;5;6]. At the same time, it is taken not enough into account researchers that an account, accounting and control, develop in the river-bed of activity of taxpayer, id est at administration of taxes and fees of enterprise. Without regard to exposition of experience of countries of EU [7; 8; 9; 10], it is taken not enough into account.
The aim of this research is study of problems of accounting and financial reporting, internal accounting and internal control at administration of taxes and fees on enterprises. |
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