THEORETICAL AND METHODOLOGICAL FOUNDATIONS FOR DEVELOPING MANAGEMENT ACCOUNTING AS THE INFORMATION AND ANALYTICAL BASIS OF TAX MANAGEMENT FOR BUSINESS ENTITIES IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT

The relevance of the study stems from increasing requirements for tax transparency, responsible business conduct, sound corporate governance, and timely responses to tax risks. Under these conditions, management accounting should provide internal users not only with data on revenues, costs, assets, liabilities, cash flows, and performance outcomes, but also with a relevant analytical basis for tax planning, tax-payment budgeting, control over the tax consequences of managerial alternatives, and monitoring of tax compliance. The purpose of the article is to develop theoretical and methodological provisions for integrating management accounting and tax management while considering the economic, social, and governance dimensions of sustainable development. The study applies a systems approach, methods of analysis and synthesis, comparison, generalization, structural and logical modelling, and a risk-oriented approach. It examines the functional interrelationship among management accounting, tax management, internal control, and ESG-oriented governance. The article proposes a model for building information and analytical support that encompasses the identification of tax-relevant transactions, collection and systematization of accounting data, assessment of tax consequences, risk ranking, selection of managerial alternatives, control over the fulfilment of tax obligations, and monitoring of the completeness of tax disclosures. A system of indicators is developed that includes the tax burden ratio, deviations of actual tax payments from the tax budget, an integrated tax-risk indicator, indicators of timeliness of settlements, tax losses, and tax-information transparency. The practical significance of the proposed provisions lies in their potential to improve the quality of managerial decision-making, proactively reduce tax risks, optimize cash flows, strengthen internal control, and enhance stakeholders’ trust in the tax conduct of business entities.