Development of the conceptual foundations of tax management

In: Vestnik Voronežskogo Gosudarstvennogo Universiteta: periodičeskij naučnyj žurnal = Proceedings of Voronezh State University. Serija Ėkonomika i upravlenie, Heft 2, S. 66-74

Abstract

Importance. The goal of the strategy for sustainable development of the Russian Federation is to ensure stable indicators of economic growth, as well as to solve socio-economic, industrial, technological and environmental problems on the basis of optimal use of innovative and scientific and technical potential, updating equipment and technologies, and expanding sales markets. At the same time, the effectiveness of the innovation process itself will largely depend on the readiness of economic entities to introduce and use modern knowledge-intensive technologies, which may manifest themselves in tax policy.Objectives. Justification and clarification of the facts that tax management is an integral part of the entire tax policy and is a system of principles and methods in the development and implementation of management decisions, the choice of the tax system, the calculation of tax payments, as well as constant monitoring of their implementation.Methods. The instrumental and methodological apparatus of the research is based on the use of General scientific and special methods, including abstract-logical, monographic, computational and constructive, methods of risk analysis, economic and mathematical modeling, graphic, methods of multidimensional statistical analysis, content analysis.Results. At all times, taxes have been the most important tool of state regulation, implementing the main tasks of the state. Taxation creates tax relations that need to be properly regulated through the application of tax legislation. This interaction encourages economic entities to manage their tax payments. Therefore, they begin to apply in their activities a wide variety of methods of making managerial decisions, called tax management in the market. Tax management is a management model of tax management implemented by taxpayers in a macro-economic environment that exploits their production capacity. Tax administration, as part of the market economy management system, is a relatively new area of knowledge in Russia, which was formed in the late XX-early XXI centuries. In particular, tax management appeared in the economic environment, i.e. in practice. Attempts to generalize and develop this category took place much later.Conclusions and Relevance. The article presents the author's concept of accounting and tax management analysis in a trade organization, which reflects a number of aspects of the concept: system representation of information resources, means and sources of information, forms and methods of transmitting various data. This will be the basis for integrating the information base that meets the needs and requests of tax administration.