Accounting and analytical aspects of adoption of strategic management decisions for the organization of tax administration at the enterprise

This article summarizes the issues of strategic decision-making in the organization of tax administration at the enterprise. Tax administration is the result of the relationship between taxpayers and regulatory bodies regarding the determination of the amount of tax liability, reporting and calculations for such liabilities. The purpose of writing the article is to highlight the accounting and analytical aspects of making strategic management decisions for the organization of tax administration at the enterprise. The problems of making management decisions at the operational and strategic levels are highlighted in the works of domestic and foreign specialists, scientists, and practitioners. But the question of the impact of tax administration features on the adoption of strategic management decisions has not been sufficiently considered; therefore the topic of the publication is relevant. The work substantiates the relationship between accounting policy and tax administration, it is indicated that special attention should be paid to the proper organization of tax administration at the enterprise, which is based on accounting and analytical procedures. When writing the article, general scientific research methods were used, namely: analysis (study of educational and methodological publications, scientific publications), modeling (identification of the stages of tax administration organization, formats for submitting accounting information to management personnel), induction and deduction (analysis of individual information flows for the organization of tax administration and management decision-making). The stages of making a strategic management decision for the organization of tax administration are considered. The important role of accounting for the accumulation and generalization of accounting information for the purpose of making appropriate management decisions at the operational and strategic levels regarding tax policy and tax administration is indicated. The sequence of accounting information processing for the organization of tax administration and management decision-making at the operational and strategic levels is described. The results of the study can be useful for practicing accountants, scientists, teachers, and those seeking education at the bachelor's and master's levels

accounting information; tax administration; tax policy; strategic management decision; management decision