Tax-accounting system of an organization
Rationale research harmonization of accounting data accounting and fiscal nature for the purpose of monitoring, analysis, control and optimization of taxation. The determination of the place of tax accounting in the unified tax and accounting system.
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The need to form a variety of information for different user groups is the cause of the existence of several types of accounting in an organization: financial, taxation, management, statistical. Each of them is aimed to perform specific purposes: financial accounting is to provide regulatory reporting, understandable to external users (owners, shareholders, investors, creditors), tax accounting is of interest for tax authorities and is conducted by an organization for the correct taxes calculation and management accounting is fulfilled by an organization for effective management decision making. fiscal accounting taxation
The requirement of accounting rationality determines the expediency of its organization as a unified accounting information system based on integration and efficient different accounting types interaction. In determining the financial, tax and management accounting systems communication as components of general accounting and tax system of an economic entity relative independence of the accounting process organization from any particular type of reporting must be provided. Nevertheless, all kinds of accounting are in constant interaction and interdependence.
The concept of accounting and tax system is hardly considered in the scientific literature. At the same time, each of the subsystems and components is studied by foreign and domestic scholars in the field of accounting, analysis, taxation and economics.
V.G. Kryuchkov, a great theoretician in accounting, defines the category of accounting and tax system as follows: accounting and tax system is a set of financial, tax, management accounting elements together with their functional subsystems [13, p. 33].
According to V.G. Kryuchkov, in the narrow sense accounting and tax system is a system of a particular organization, which depends on the structure of its components (financial, tax and management accounting), their mutual influence and on the specificity of an organization activity. In the broad sense, accounting and tax system is abstracting from the economic entity, forming principles, methods, approaches that are universal for different subjects. Accounting and tax system consists of accounting, tax and management components that form the information space in the development, adoption and implementation of effective management decisions that promote sustainable development and competitiveness of economic agents [12, p. 4].
From the point of view of L.V. Popova, the accounting and tax system is understood as information collection, processing and evaluation system needed to plan and prepare effective management decisions [21, p. 98].
According to V.Y. Avdeev, A.P. Ivanov, N.P. Labyntseva, unified accounting and tax system is the combination of differentiation, integration and interaction of financial, tax and management accounting .
The concept of consistency in accounting is described by N.K. Nikandrova as follows: accounting system, like any complex system is a specific set of its elements necessary for a decision of the relevant tasks and the process of accounting system functioning is represented by a combination of its elements interaction, subordinate to a unified goal. The quality of functioning of any accounting system is defined by its elements: methodology, methods, organization, technology .
Thus, in view of the above, we have formulated the following definition of the accounting and tax system category:
Accounting and tax system of an economic entity is a set of integrated and interrelated elements of finance, tax and management accounting together with their functional subsystems, forming the information space in the development, adoption and implementation of administrative decisions that promote sustainable development of an organization.
Aspects of tax accounting and financial accounting interaction in the economic literature are discussed quite extensively, while the integration of tax accounting (tax calculations) into management accounting of economic actors has hardly been studied.
Initially to evaluate the interaction of the tax and management accounting we consider it necessary to examine and analyze the concept of tax records as well as a place of this type of accounting in the general accounting and tax system of an economic entity.
In order to properly and consistently understand the essence of a phenomenon, it is necessary to consider the history of its formation and development. In this regard, we consider it necessary to turn to the history of the evolution of tax accounting to determine the preconditions of its formation in accounting and tax system of the economic entity.
First, it should be understood when tax accounting arose for the first time. In this case, the actual occurrence of accounting for taxation purposes is not necessarily related to the mandatory legislative embodiment.
Taxes have been known since the time immemorial. And taxation as an integral part of the economy is characteristic of all government systems both of market and non-market economy types. In this regard, one can speak about taxation as an integral part of world civilization. S. Parkinson, the English economist, wrote: «Taxation is as old as the world, and its initial form arose when some local leader blocked the mouth of the river, the confluence of the two rivers or mountain pass and be charged for the passage of merchants and travelers» [14, p. 45]. However, there is no convincing evidence of the existence of such primitive taxation. Moreover, the reconstructions of the ancient history of mankind that historical science offers us are full of inaccuracies and have no evidence base.
The earliest credible evidences of taxation have survived from the XIII - XII centuries BC, when the Babylon began to apply first in the history poll tax. Equally ancient are references to the practice of indiscriminate collection of taxes in Persia and China, as well as the use of the land tax by the first dynasties of Egyptian pharaohs .
Formation and development of the scientific basis for taxation emerged only in the second half of the XVIII century with the publication of the works of the Scottish economist Adam Smith. In his famous work «The Wealth of Nations» (1776) he formulated the fundamental principles of taxation that not obsolete to this day and also revealed the economic essence of the taxes and determined their place in the economic life.
Having analyzed the tax accounting system formation order, we came to a conclusion that the emergence of such accounting is not directly linked to the development of taxation. In our view, tax accounting emerges in the world only since the mid XIX century, when in connection with the distribution of share capital and changes in taxation the tax legislation has sharply increased. V.F. Paly notes that the public authorities began to actively regulate accounting not only in Russia but also in many other countries, only fiscal interests at the turn of the nineteenth and twentieth centuries, when the objects of taxation were companies turnover, their revenues, profits, and other indicators, information about which can be obtained in the accounting system [19, p. 48].
L.Z. Schneidman also believes that the accounting system assumes the function of calculating the value of the tax base in the XIX century [29, p. 10].
Some scientists and economists attribute the occurrence of tax accounting to the period of the XX century beginning. T.V. Bodrova and N.A. Nesterenko associate the appearance of tax accounting with financial problems that arose with the countries participating in the First World War of 1914 - 1918. At this time, the search for new sources of financing of huge budget deficits has led to appearance of the tax on organizations income. It is from this period, the state represented by the tax authorities began to show interest in the sources of information on the finances of an economic entity, that is, to the accounting data. Thus, accounting, originally not intended for tax purposes, began to perform other functions [7; 17].
In world practice, the tax system finally stands out as a self-regulation tool for economic regulation of the state since the late 60s in the XX century. The rules are formed, based not on the economic substance of the relationship that act as regulation object, but based on the taxation needs. Such a distortion of accounting rules went against the interests of other users of financial accounting - investors and creditors. Thus, the need to separate two systems of accounting outlined sharply - bookkeeping and tax accounting.
Consideration of the tax accounting system evolution in isolation from the bookkeeping has absolutely no ground because historically, tax accounting is carried out by separation from accounting, which is primary.
Such well-known foreign authors as E.S. Hendriksen and M.F. Van Breda, determining tax accounting, evaluate it through opposing to financial accounting: the ultimate goals of tax accounting differ significantly from financial reporting purposes .
In different countries the development of the tax accounting and building relationship with accounting has evolved depending on political, socio-economic and even geographic factors, being predetermined by the history of accounting system and tax environment establishment of each country.
Theoretical models of the accounting and tax accounting systems interaction range from absolute dependence to complete independence. It should be noted that this division is rather conditional and has mainly research purposes, since in practice it is difficult and usually impossible to clearly classify the models used in a particular state.
Comparative studies of the accounting systems of different countries, conducted by both domestic and foreign scholars (A.S. Bakaev, A.V. Bryzgalin, V.R. Bernik, A.N. Golovkin, E.V. Demesheva, L.I. Kulikova, J.H. Lozhnikov, S.A. Nikolaev, V.V. Patrov, Y.V. Sokolov, L.Z. Schneidman, E.S. Hendriksen, M.F. Van Breda, J. Foster, P. Anthony, J. Richard et al.) shows that with the advent and development in the XIX century of tax accounting system two opposing concepts of interoperability of accounting and tax accounting stood out in the world based on different approach to the formation of accounting (financial) reporting and taxable value, as well as the extent to the degree of correspondence and mutual influence of two systems:
1. Tax (Сontinental, European) concept.
2. Proprietary (Anglo-Saxon, Anglo-American, British-American) concept.
Generalized analysis of the above bookkeeping and tax accounting concepts interaction is given in Table 1.
Focusing on the world history of the taxation development we can say that in the Russian Federation accounting system according to the degree of relationship of accounting and taxation in 1991 - 1995 years belonged to the mainland (tax) model, and since 1995 it has been gradually evolving towards the Anglo-Saxon (proprietary) one.
In Soviet times the issues of the accounting and taxation systems interaction have never been considered, since the centrally-controlled economy lacked developed taxation system.
Soviet accountants were not familiar with the terms management accounting and tax records. Thus, for the domestic Russian economy the term tax records and especially management accounting for tax purposes are relatively new.
When the historical aspects of the formation of tax accounting system are evaluated it is expedient to define the concept of this type of accounting, as well as its current position in the unified accounting information system.
Initially, we turn to the text of the main regulatory document governing tax relations in the Russian Federation - the Tax Code of the Russian Federation.
The term tax records (or account for tax purposes) in one form or another is found in a large number of articles of the Tax Code. The term tax records is present in different interpretations at least in the six chapters of the Tax Code.
In PP. 3 clause 1, article 23 of part one of the RF Tax code (as amended by Federal law dated 27 July 2006 g. № 137-FZ) taxpayers' (payers of fees) obligation is established to maintain order records of their incomes (expenses) and taxable, if such a duty is required by law on taxes and duties .
The term tax accounting is not used in all chapters of the Tax Code of the Russian Federation that is concerning not all taxes. However, this does not mean that in these chapters we are not talking about tax accounting .
Already in 2003 the term tax accounting has officially gone beyond just corporate income tax, which was due to the entry into force of Chapter. 26.2 «Simplified Taxation System», where Article 346.24 «Tax accounting» was consolidated tax accounting requirement .
It should be noted that the terms tax accounting and accounting for tax purposes are identical in the definition and are essentially synonymous. The general spread of the term tax accounting adequately and fairly is called by a lexical simplicity and convenience of the phrase.
In Art. 313 «Tax Accounting. General Provisions» of the RF Tax Code the following definition is provided: «Tax accounting - is a system of information generalization to determine the tax base on the basis of primary documents, grouped in accordance with the procedure prescribed by this Code». In our opinion, despite the fact that Art. 313 of the RF Tax Code is part of Chapter. 25 «Corporate Profit Tax», the provisions of this article must be extended to all taxes to determine the tax base of which information obtained from the financial accounting system is not enough.
To date, two opinions are generally accepted on what is meant by tax accounting records: either accounting for the purpose of calculating the taxable base under the profit tax of organizations in accordance with Ch. 25 of the RF Tax Code, or records in order to calculate all kinds of taxes.
Analyzing the concept of tax accounting from the management perspective, we can say that it is an integral part of the tax management - the process of calculating the amount of taxes and fees for the current and (or) the subsequent periods by the state and businesses [23; 7; 3].
Tax accounting data can be applied to make certain management decisions, particularly in forecasting cash flows of an organization, carrying out tax planning and taxation optimization, forecasting tax risk and tax losses. At the same time, the management accounting system among other things should be aimed at the adoption of effective administrative decisions in the field of taxation. Thus, in order to effectively control the activities of an organization the question of the establishment of the administrative accounting for tax purposes becomes acute.
Considering tax accounting on the macroeconomic level, we can say that it is a separate economic system that can undergo changes to address the public authorities. For this reason, talking about tax records, we mean not only a coherent scientific system of an organization's business transactions reflection in the respective company's accounting records, but the specific direction of tax and budget policy of a state in a given period of time as well as. In addition to purely fiscal function of taxes, they are a mechanism of state influence on a country's economy, social production, its structure and dynamics.
With this in mind we have formulated the following elaborated definition: Tax accounting is a system that generates information needed to calculate the tax base and tax reporting as required by law, the elements of which are integrated with financial and management accounting and are directly dependent on the directions of a state tax and fiscal policy development .
Thus, we have clarified the content tax accounting category that extends and complements the common understanding of tax accounting through its interaction with financial and management accounting in an organization, as well as depending on the tax and budget policy of a state.
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