ASSESSMENT OF TAX BUDGET IMPLEMENTATION

Goldina Anna Aleksandrovna, Candidate of economic sciences, associate professor, sub-department of accounting, taxation and audit, Penza State University (40 Krasnaya street, Penza, Russia), anna3103@rambler.ru

336.228.3

Background. In modern economic conditions, the organizational budget is not only an element of effective planning, but also the way of harmonization of financial and economic processes. A special place in the structure of company’s budget is taken by the "tax planning" block, which is aimed at creation of a system of tax streams’ management, competent from a legal and economic position. The goal of the study is to generalize and to develop practical approaches to evaluation of effec-tiveness of company’s tax planning system on the basis of requirements of the Rus-sian legislation and international experience.
Materials and methods. The research objectives were implemented on the basis of studying the existing scientific and applied questions of functioning of the tax planning system, and also of a problem of its elements’ interaction in internal and ex-ternal conditions. The methodology included the system and structural approaches which are characterized by complete consideration, establishment of interaction of components or elements of organizational budgeting.
Results. The author investigated and proved principles and an algorithm for esti-mating tax budget implementation. Moreover, the basic approaches to control com-pany’s tax burden were specified.
Conclusions. The examination allows to determine a complex of analytical pro-cedures within the budgeting, aimed at improving company’s perfomance by means of harmonization of information streams of financial, tax and management account-ing.

tax planning, optimization of tax burden, budgeting, tax budget.

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