САЛЫҚТЫҚ ЖОСПАРЛАУ МЕН БАСҚАРУ ЕСЕБІНІҢ ӚЗАРА БАЙЛАНЫСЫНЫҢ ҦЙЫМ ҤШІН ТИІМДІЛІГІ

Authors : Ap YESSENTAYEVA, Ma KULBAYEVA

Pages : 274-285

View : 19 | Download : 13

Publication Date : 2019-03-30

Article Type : Research Paper

Abstract :The article comprehensively examined the concept of `tax planning` from the point of view of various authors. The interrelation of tax planning with management accounting at different levels of enterprise finance management has been established and determined. Considered elements of accounting policies for management accounting, with which the organization has the ability to optimize tax payments. The form of the tax budget necessary for proper management of tax planning in the organization, as well as its interaction with other financial budgets, is described.
Keywords : tax planning, management accounting, tax accounting, tax budget, accounting policy, tax optimization, tax benefits, strategic nologovoj planning, tactical tax planning