The article examines the content and functional role of accounting and analytical support for the formation and implementation of enterprise tax management as an information basis for substantiating managerial decisions in the field of taxation. The relevance of the research is justified by the relatively stabilized tax burden in Ukraine and the high level of digitalization of tax administration, which simplifies compliance procedures but does not eliminate the managerial complexity of tax-related decisions. It is substantiated that taxes and fees remain a significant factor influencing financial results, cost structure, cash flows, and tax risks, which necessitates a systematic approach to tax management based on reliable accounting and analytical information. The study systematizes accounting tools and information flows that form the information base of tax management, including accounting records, tax registers, financial statements, and tax reporting. It is proven that accounting support performs not only a registration function but also creates a structured informational framework for analytical assessment of tax indicators. The analytical component of tax management is considered as a mechanism for transforming accounting data into a system of indicators suitable for assessing tax burden, tax liabilities, and tax risks. A system of analytical indicators and calculation algorithms based on financial and tax reporting data is proposed, ensuring practical applicability without additional data transformation. The integration of accounting and analytical instruments is substantiated as a prerequisite for economically justified tax management and informed decision-making at the enterprise level.
Author Biography
Olha Osadcha, National University of Water and Environmental Engineering, Rivne
