PROBLEMS OF ACCOUNTING TAX LIABILITIES IN ASSESSING THE TAX LOAD OF PROJECTS

Abstract

Modern rapidly changing economic and social conditions dictate the need to transform the prevailing ideas about the process of enterprise management, in which an increasing role is assigned to project management. To assess the effectiveness of the implementation of each project, a budget of income and expenses is drawn up, the financial result from its implementation is determined. However, this indicator does not allow to fully disclose the financial side of the project, because it does not take into account the tax consequences that it will bring for the enterprise in the medium term, as well as their impact on changing the tax burden. determination of tax consequences. This aspect is of particular interest from a management point of view at the present time, since in the context of a pandemic, enterprises reduce costs and optimize available resources to continue their activities. In the article, the author proposes a scheme and an algorithm for accounting for potential tax liabilities of an organization using tax budgeting tools, as well as an algorithm for calculating the tax burden for a specific project and its impact on the resulting indicator of the tax burden of an organization. These recommendations will improve the efficiency of management decisions made in connection with the implementation of the project and assess its tax consequences.