Аңдатпа
The article examines the main works of Kazakhstani and foreign authors and reflects the basic principles of tax budgeting. The purpose of the article is to assess the need to apply tax budgeting in a rapidly changing tax environment, as well as a more detailed study of the process of phased budgeting. Attention is paid to improving the quality of generating information on taxes, since changes in tax legislation lead to an additional increase in the tax burden in the company. The author's ideas on the reclassification of the types of the traditional approach according to the time components are put forward, and also, based on the results of other sources, the method of expert assessments is distinguished, which is defined as an auxiliary approach by the authors. The main factors influencing the efficiency of tax planning are described and proposals are made for the use of a “flexible” tax budgeting system, due to the introduction of regular amendments to tax legislation. A model of the formation of a “flexible” budget is presented, which reflects the main components of tax revenues and expenses of the organization. The authors noted the key points that make it possible to optimize the procedure for identifying deviations, as well as to take into account unaccounted factors and errors by creating additional reserves for tax payments of previous periods. The above recommendations are generalized and the final results do not take into account the specifics of the organization. In this regard, it is necessary to take into account the peculiarities of the accounting policy of the taxpayer.