Financial reporting as a tool for substantiating corporate income tax liabilities. Subject of study.

Financial statements and corporate income tax liabilities, focusing on their interrelation and the role of financial reporting as the informational basis for forming the taxable base in accordance with accounting and tax legislation requirements. The aim of the study. To investigate the interrelation between financial statements and corporate income tax liabilities, and to justify the role of financial statements as the primary informational tool for determining the taxable base of enterprises. Research methods. Analysis and synthesis, normative-legal method, comparative analysis, systemic approach, and abstract-logical method. Results of work. It was established that the pre-tax financial result, determined based on financial statements, serves as the primary indicator for forming the taxable base of corporate income tax. The methodological link between financial and tax reporting indicators was identified, realized through the adjustment of the financial result for tax differences. It was found that tax differences are caused by discrepancies between accounting rules and tax legislation requirements, influencing the amount of tax liabilities. Agreement between accounting and tax profit through the application of tax differences ensures accurate formation of the taxable base and proper calculation of corporate income tax. The use of financial statements as the primary informational basis for determining the taxable base enhances transparency and reliability of tax calculations and supports effective control by tax authorities. Normative and organizational aspects of financial result formation in the context of corporate income tax administration were systematized, and the role of financial statements in confirming the correctness of tax liabilities and ensuring consistency between financial and tax information was clarified. Prospects for further research are related to improving methodological approaches to financial result detailing, analyzing the impact of digitization of accounting processes and ERP systems on taxable base formation, and ensuring transparent and balanced tax burdens.