Accounting of tax payments as part of the added value of the enterprise

The subject of the study is the accounting of tax payments as part of the added value of the
enterprise.
The purpose of the research are providing suggestions for the reflection of tax payments in
accounting, taking into account their place in the enterprise management system.
Research methods. In this work the dialectical method of scientific knowledge, the method of
analysis and synthesis, the comparative method, the method of data generalization are used.
Results of work. The paper defines and characterizes tax payments in the structure of value added,
which are formed using the system of elements of taxation. Suggestions on the reflection in accounting of
tax payments, taking into account their place in the management system of the enterprise are provided.
Conclusions. The results of the study lead to the following conclusions: for the formation of
systematic information on accrued tax payments as a component of the economic potential of the
enterprise, it is necessary to use the account «Tax payments». The proposed approach will avoid the
impact of tax payments on the cost of business objects, will create conditions for ensuring control over
their accrual by the responsible persons of the enterprise management apparatus.