综合报告中的税收透明度

Alina Fesenko
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引用次数: 1

摘要

从税收透明度的概念来看,通过可持续发展管理的棱镜征税改变了报告中税收信息披露的方法。企业在税收领域的行为已经成为影响企业短期、中期和长期价值的因素之一。在综合报告中,研究税务策略、税收透明度等信息呈现方法的问题日益重要。本文的目的是深化综合报告的理论、方法和实践基础,同时考虑到税收透明度的概念。本文运用了哲学和科学的方法,归纳、演绎、综合、分析、比较、概括和科学抽象的方法。本文分析了主要的国际和国家标准,要求,建议关于税收透明度问题的报告,考察了在乌克兰经营的公司在公司报告中提供税收战略信息的做法,企业的税收政策,税收风险。考虑到税收透明度的概念,确定了综合报告概念基础发展的主要方向。已经编制了关于在综合报告中披露有关税收的资料的实际建议。诚实纳税是企业对社会负责的标志,也是企业声誉的重要因素。在综合报告的帮助下,有关公司税收及其税收战略的信息的呈现将有助于利益相关方更好地了解组织的活动,将允许在市场上获得竞争优势,将有助于揭示有关税收的经济、环境和社会影响的信息。
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Tax transparency in integrated reporting
Looking at the concept of tax transparency, taxation through the prism of sustainable deve­lopment management changes approaches to disclosure of information about taxes in repor­ting. The company’s behavior in the field of the taxation has become one of the factors of the value of the company in the short, medium and long term. The issue of researching approaches to presenting information on tax strategy, tax transparency in integrated reporting is gaining relevance. The aim of the article is to deepen the theoretical, methodological and practical foun­dations of integrated reporting, taking into account the concept of tax transparency. Philo-sophicaland scientific methods, methods of induc­tion, deduction, synthesis, analysis, comparison, generalization and method of scientific abstrac­tion were used in the paper. The article analyzes the main international and national standards, requirements, recommendations regarding repor­ting on tax transparency issues, examines the practice of presenting information on tax stra­tegy, tax policy of the enterprise, tax risks in cor­porate reporting by companies operating in Ukraine. The main directions of the development of the conceptual foundations of integrated repor­ting are determined, taking into account the concept of tax transparency. Practical recom­mendations on the disclosure of information about taxes in the integrated report have been prepared. Honest payment of taxes is a sign of socially responsible business, a reputational factor. Presentation of information about the company’s taxes and its tax strategy with the help of integrated reporting will contribute to a better understanding of the organization’s acti­vities by interested parties, will allow to achieve competitive advantages in the market, will help reveal information about the economic, environ­mental and social impact of taxation.
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