INDIRECT TAXES IN FISCAL POLICY AND MANAGERIAL ACCOUNTING: IMPLICATIONS FOR ENHANCING THE LEVEL OF COMPETITIVENESS POTENTIAL

Abstract

The article investigates the role of indirect taxes within the framework of managerial accounting and their impact on financial and managerial decision-making at the enterprise level. The purpose of the research is the theoretical substantiation and practical analysis of indirect taxes as a tool of fiscal policy and as an important informational component of the managerial accounting system. The methodological basis of the study includes general scientific and specific economic methods, namely analysis and synthesis, comparison, a systematic approach, logical generalization, and methods of accounting and analytical evaluation. The paper focuses on value added tax, excise duties, and customs duties, which significantly influence cost formation, pricing policy, cash flows, and financial results of business entities. It is substantiated that the proper integration of indirect tax indicators into managerial accounting allows assessing the tax burden, forecasting tax liabilities, analyzing alternative pricing strategies, and optimizing financial performance. Particular attention is paid to the informational function of managerial accounting in providing managers with relevant and timely data for planning, control, and strategic decision-making. The article proves that indirect taxes should be considered not only as a mechanism of state fiscal regulation but also as an effective management instrument influencing enterprise development and competitiveness. The scientific novelty of the research lies in substantiating the expediency of systematic use of indirect tax data within managerial accounting to enhance financial management efficiency. The practical significance of the results is determined by the possibility of their application in pricing, cost management, and tax planning at enterprises operating under conditions of economic instability. The findings may also serve as a theoretical basis for further research in the field of managerial accounting and tax management.