TFL Vsebine / Revija Poslovodno računovodstvo

Obdavčitev je pomemben dejavnik razvoja podjetja in davčno analitske informacije so pomemben dejavnik pri upravljanju subjektov. Davčno računovodstvo naj bo del računovodske funkcije. Za kakovostno vzpostavitev sistema davčnega računovodstva je nujno razumeti tudi poslovni vidik podjetniške obdavčitve. Tudi davčne obremenitve moramo obravnavati na podlagi analize poslovnih izidov na ravni posameznih poslovnoizidnih enot, prodajnih programov, investicij, proizvodov in storitev. Poslovanje podjetja prinaša tudi poslovna in davčna tveganja, s katerimi mora biti podjetje seznanjeno. Davčno načrtovanje je usmerjeno k iskanju rešitev, ki omogočajo optimalne davčne obremenitve ob hkratnem upoštevanju poslovne sprejemljivosti odločitve. Z vedno večjo globalizacijo je postalo tudi davčno načrtovanje in optimiziranje pomembno področje, s katerimi se danes ukvarjajo vsa, zlasti pa mednarodna podjetja in v smislu nadziranja tudi davčne oblasti. Analizirati moramo tveganje napačnega davčnega načrtovanja.

Taxation is important issue and tax analysis information are important part of corporate development. Tax accounting should be a part of accounting function. To establish a quality tax accounting system, it is necessary to know and understand a business aspect of taxation. Tax obligations have to be discussed on the base of analyses of operating results of specific business, such as production and selling units, investments, products and services. Business performance of a company always involves some degree of business and tax risk and companies have to be cautious when defining and announcing their results. Tax planning is turned towards achieving the best results from the tax point of view and towards optimum business results as well. In the growing globalization environment, tax planning and tax optimizing have become one of the main issues of concern for both multinational enterprises and tax authorities. We have to analyse risk of false tax planning.