THE ROLE OF ACCOUNTING AND ANALYTICAL DATA IN MAKING MANAGERIAL DECISIONS ON CORPORATE TAXATION

The study is aimed at revealing the role and establishing the relationships of accounting and analytical data in making management decisions in the corporate taxation system. A number of methods were used in the study. The method of systematization and classification was used to systematize and structure information. Using this method, various types of accounting and analytical information were classified. In addition, the methods of induction, deduction and logical generalization were used to formulate general trends. It was found that accounting and analytical data in making decisions on corporate taxation provide a high level of institutional transformation of tax management and form an information and analytical basis for making rational management decisions in the field of fiscal policy. The author identified the relationship between accounting information and tax administration, which is presented through a sequential chain of stages. Accounting and analytical data, such as: income and expenses of the enterprise (by type of activity), information on tax liabilities and payments, information on tax benefits and discounts, depreciation deductions (fixed assets, intangible assets), financial results (profit or loss), payroll reporting and income withholding, international taxation (transfer pricing, agreements), tax audits and inspections, information on the liquidity and solvency of the enterprise, changes in tax legislation, are also systematized. Their importance for tax accounting and taxation is determined, and the impact on management decisions regarding enterprise taxation is also revealed. It has been established that various types of accounting and analytical information contribute to increasing the effectiveness of tax administration, reducing tax threats, and forming strategic decisions aimed at rationalizing the tax burden of an enterprise. Further research may focus on a more detailed disclosure of each individual type of accounting and analytical data, exploring their specific impact on tax decisionmaking processes, their role in optimizing financial strategies.