FORMATION OF THE INFORMATION BASE FOR CORPORATE INCOME TAXATION IN A CORPORATE DIGITAL ENVIRONMENT

Abstract

The article examines the theoretical and methodological foundations for the formation of the information base of corporate income taxation within a corporate digital environment. It is established that, under modern conditions, the information base of corporate income taxation should be considered as an integrated system comprising primary documents, accounting registers, financial statements, analytical calculations of tax differences, internal corporate regulations, and digital channels of tax communication. The content of the category «information base of corporate income taxation» is further specified, and it is substantiated that its specificity is determined by the dual nature of corporate income tax. It is found that the corporate digital environment is transforming into an independent space for generating tax-relevant information, where the coherence of digital modules, the legal validity of electronic documents, the traceability of data flows, and the availability of internal control procedures become of decisive importance. The structural elements of the information base of corporate income taxation are systematized, and their functional role in the process of forming the taxable base is characterized. Key problems of its formation within a corporate digital environment are identified, including the fragmentation of information flows, insufficient integration of accounting and tax subsystems, the complexity of analytical support for tax differences, the risks of loss of evidential value of electronic documents, and the dependence of digital algorithms on the dynamics of regulatory changes. On this basis, a scientific and applied approach is proposed, according to which the improvement of the information base of corporate income taxation should be achieved through the integration of digital systems, the formalization of internal rules for handling tax-relevant data, the development of a dedicated analytical framework for tax differences, and the strengthening of digital traceability of business transactions. It is concluded that, in the context of digital transformation, the information base of corporate income tax should function as a holistic architecture of verified data capable of simultaneously ensuring tax compliance, managerial usefulness, and control reliability.