THE INFLUENCE OF DIGITAL TECHNOLOGIES ON THE ORGANIZATION OF ACCOUNTING OF TAX CALCULATIONS

Abstract

The article examines the impact of digital technologies on the organization of accounting for tax payments. It is noted that this area of accounting is one of the most difficult, which determines the relevance of the study of the impact of digital technologies on the organization of accounting for tax payments. The research methodology is based on general scientific methods of cognition: logical, systemic, induction, deduction, analysis. Any company seeks to optimize their size and avoid penalties when making calculations for tax payments. However, in practice, most companies do not pay due attention to the development and implementation of the necessary procedures for optimizing tax calculations. A prerequisite for the optimal tax policy of the enterprise is a rationally developed accounting policy. Formalization of accounting policy is carried out by approving the Order on accounting policy. When forming this internal regulation, it is expedient to single out the section "Organization of accounting for settlements with the budget for tax payments", which discloses the method of accounting for calculations of a tax or fee depending on the nature and specifics of the enterprise, its industry characteristics Of the Tax Code of Ukraine. In this section of the accounting policy of the enterprise it is expedient to include the Working plan of accounts and the schedule of document flow. The final stage of the organization of the account of calculations with the budget on tax payments is drawing up of the tax reporting and its representation. At this stage, the use of digital technologies can significantly reduce the time spent on filling out the appropriate forms of tax reporting, and their submission. The main software products used by modern enterprises in the organization of accounting for tax payments include: technology Artificial intelligence (artificial intelligence), Big Data (big data), Cloud technologies and computing (cloud technology and computing), Blockchain (blockchain). The use of digital technologies in the organization of accounting for tax payments is the key to improving the tax discipline of the enterprise, which in combination with a properly designed and formalized accounting policy of the enterprise avoids the cost of fines and other financial sanctions imposed by fiscal authorities.