OPTIMIZATION OF THE TAX BURDEN OF THE ENTERPRISES: BLIGHTY AND FOREIGN EXPERIENCE

Abstract

Introduction. The current state of economic relations in the world requires constant improvement of the accounting system from business entities and the state. One of the ways to improve is a detailed analysis and borrowing of appropriate methods, principles and procedures for accounting in foreign countries. In addition, the rapid development of globalization processes leads to the formulation of new problematic issues in the field of accounting, one of which is the emergence of differences in accounting that arise between countries. Methods. The research was conducted on the basis of the following generally accepted scientific methods: dialectical - to determine general approaches to scientific research; monographic - in relation to the in-depth study of certain social phenomena; comparison, which consists in comparing the phenomena, processes and indicators that characterize them to identify common features and differences between them; extrapolation - the spread of conclusions obtained in relation to one part of the whole, to another part of it; systematization, abstraction and concretization of the obtained results. The article considers the level of tax burden on domestic and foreign enterprises in view of statistical information. The main ways to reduce tax liabilities, features and consequences of their application are indicated. It is necessary to apply a set of existing methods of taxation to effectively optimize taxes, constantly adapting them to the specifics of the enterprise. Results. the principles of accounting abroad and sources of accounting regulation in foreign countries. The classification of international systems in foreign practice is determined. Certain accounting models at the international level indicate the specifics and features of organizational and methodological aspects of accounting in different countries, which complicates the process of understanding and consistency of indicators in the forms of reporting during cooperation. Discussion. Accounting is determined by the environment in which it operates and the methodological principles of its organization, theory and practice depend on the social, political and economic conditions of the individual country. It is also advisable to define the principles and models of accounting at the international level. This will help individual countries to choose the most appropriate accounting model for them, to identify possible problems that may arise in the process of using a particular accounting model by comparing them with countries that use the same accounting model. Іn this regard, in world practice there is a tendency to apply International Financial Reporting Standards, which is so necessary in the context of active expansion of foreign economic relations.