Theoretical and methodological aspects of tax analysis for the company

Tax committees routinely scrutinize the accrued tax payments, assessing their dynamics through data extracted from tax registers, financial and tax reports. This analysis unveils various reasons for non-payment of tax liabilities and pinpoints factors influencing the formation of the tax base. Adhering to the provisions of the Tax Code of the Republic of Kazakhstan is crucial for accurately determining the tax base for each type of tax. The analytical process unfolds in stages throughout the reporting year, enabling the tracking of tax liabilities’ dynamics, identification of unpaid amounts, monitoring changes in tax policy, and evaluating the impact of tax changes on the overall tax burden. In addition, it should be noted that all the work of analysts is aimed at preventing tax offences. As sources of analysis we recommend using primary accounting data, tax accounting data in the form of tax registers, financial and tax reporting. A tax analysis is necessary in order to answer the question of how much the company pays taxes to the budget. Based on the tax analysis data, each manager independently determines the optimal tax burden and, depending on this, takes measures for tax planning. Based on the results of the tax analysis, it is possible to determine which taxes are repaid on time, and, if necessary, develop specific measures to reduce the tax burden. Given the evolving landscape of the digital economy in Kazakhstan, the relevance of studying tax analysis becomes imperative. The article comprehensively explores the essence, purpose, and objectives of enterprise tax analysis, delves into the information support necessary for tax analysis, and proposes a systematic approach to indicators for effective tax analysis.