Systematization of indicators for assessing the parameters of taxation of a commercial organization

Abstract

Purpose: to peculiarity of tax analysis based on the accounting (financial) statements of economic entities. Particular attention is paid to the sequence of analytical operations, since each of the proposed stages forms its own set of indicators that reflect a particular aspect that allows you to optimize the tax base. Discussion: to optimize the tax policy of the organization, the authors propose to calculate a certain set of analytical indicators, the interpretation of which will allow not only the tax consultant, but also the interested user, both inside and outside the business entity, to make management decisions that help to adjust financial and economic activities. Results: the authors have developed an express methodology for assessing tax indicators, which can be used not only as an internal analytical regulation, but can also be included in the section of the organization's business plan, since it allows you to predict the value of a number of tax indicators and thereby optimize tax risks.