ACCOUNTING AND ANALYTICAL PROVISION OF CONSULTING IN THE FIELD OF DEFERRED PAYMENT OF TAX LIABILITIES

Abstract

One of the possible ways to reduce the tax pressure of business entities is the possibility of deferred pay-ments through the involvement of specialists in tax consulting. Along with the development of tools to optimize the tax burden, the study of these problems is relevant, requires detailed analysis and preparation for implementation. During the study, the possibilities of involvement, role and importance of the influence of tax consulting specialists can be de-termined. Therefore, the article first of all presents the definition, general classification of consulting and details the types of consulting in the field of accounting, analysis, audit and taxation, highlights the limits of authority and respon-sibilities of a specialist in this area. The necessity of analyzing the indicators of the enterprise's activity and the expedi-ency of deferring the payment of tax liability is substantiated. Deferred payment of tax liabilities has a credit etymology, so in this context it is proposed to consider the fiscal authority as a potential creditor, and the company whose manag-ers have decided on the need to optimize tax liabilities as a debtor. The structure of assessing the financial condition in terms of the main components is given: the threat of occurrence, accumulation or non-repayment of tax debt of the en-terprise; assessment of financial and economic activities and solvency of the enterprise; financial stability and dynam-ics of the main indicators of the enterprise; assessments of tax credit security. The article also draws attention to spe-cial indicators, such as the risk factor for tax debt and the coverage ratio. The necessity of calculation of the planned volume which can be reliable on accounts of the enterprise during term of revision of requests for installments is sub-stantiated. The main stages of the process of obtaining installments for the payment of additional appeals have been structured.