Improvement of Tax Accounting in Small Enterprises
DOI:
https://doi.org/10.51699/cajitmf.v7i1.1155Keywords:
small businesses, tax accounting, accounting, tax liabilities, tax burden optimization, tax risks, tax discipline, digital technologies, tax accounting automation, financial stabilityAbstract
This article presents the results of a scientific and practical study of the problems associated with optimizing tax accounting in small enterprises. The study analyzed the current state of the organization of tax accounting in this area, revealed inconsistencies between accounting and tax accounting, as well as difficulties encountered in adapting to frequent changes in tax legislation and the low level of automation of tax processes. The article systematizes the existing problems of tax accounting based on general scientific and special research methods. Based on the data obtained, scientific conclusions were drawn aimed at solving the identified problems. As a result of the research, the need for integration of accounting and tax accounting, widespread use of digital technologies and automated software tools, as well as the introduction of mechanisms for assessing and monitoring tax risks to improve the efficiency of tax accounting in small enterprises was substantiated.
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