MATEC Web Conf.
Volume 265, 2019International Geotechnical Symposium “Geotechnical Construction of Civil Engineering & Transport Structures of the Asian-Pacific Region” (GCCETS 2018)
|Number of page(s)||7|
|Section||Construction Management and Economics|
|Published online||30 January 2019|
Tax Accounting System for Geotechnical Construction
Vyatka State University, Moskovskaya str., 36, Kirov, 610000, Russia
* Corresponding author: firstname.lastname@example.org
The importance of this research is based on the need of the tax accounting organization as information system, because that can meet the information needs of users in information useful for tax management. This need is strongly manifested in respect of geotechnical construction enterprises, because without reliable information it is impossible to make quality decisions in the tax management of these enterprises. And the right decisions in tax management ensure the survival of these enterprises in the long term. As the information system, tax accounting organization and maintenance require the description of tax accounting in terms of system approach. The purpose of this article is to give determination of tax accounting based on the implementation of a system approach, because applying a system approach will allow organizing the tax accounting, as well as functioning information system. As a result of the research, the definition of tax accounting was given from the point of view of system approach, subsystems of tax accounting were defined, and its elements were described. Also, relations between the elements were determined. Functions implemented by a tax accounting system were described, and relations between the functions were identified. This research is practically important and can be applied only in those countries where tax legislation provides for differences in an order of calculation of tax report figures and calculation of financial report figures, or where the national tax legislation permits the employment of different methods of calculation for tax and financial reports.
© The Authors, published by EDP Sciences, 2019
This is an open access article distributed under the terms of the Creative Commons Attribution License 4.0 (http://creativecommons.org/licenses/by/4.0), which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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