Özet:

The questions of tax planning as the one of conditions of effective development of native enterprises were studied. Despite the fact that in theory the taxes must not manage the whole activity of enterprise and essentially change the philosophy of business, on practice taxes are the powerful instrument of economic regulation, completely influence the degree of strategic decisions, compel leaders to change the tactics of enterprises actions cardinally. The analysis of the influence of accounting policy on tax commitments allows make a conclusion that the methods of costs accounting, methods of amortization charging, variants of valuation of assets and debts, possibility of creation of the reserve funds influence the reflection of the results of enterprise activity in financial reporting and, correspondingly, the value of taxation base. That is why their correct choice would help to the leaders of enterprise to choose the necessary levers of tax planning for optimization of taxation. The elements of accounting policy that influence or can influence the tax commitments on the example of accounting of the fixed assets are considered. The algorithm of calculation of economic effect in the result of the use of mechanism of accelerated amortization of the active part of fixed assets on the base of given value of money was offered and the influence of the part of surplus value on the choice of tax system was analyzed on the example of formation of enterprise amortization policy. The elaborated algorithm of tax optimization allows mobilize the additional investment resources of economic subject and decrease the tax load. The offered calculation of the value of economic effect relative to the cost of each group by operation life has a great practical importance, because it demonstrates the sum of profit, lost at the end of service term of each group depending on operation life.

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