Abstract: the permanent duty of the organization as a taxpayer is to provide the tax authorities throughout the period of operation with various documents: statements, notifications, financial statements and tax returns. At the same time, the order of interpretation of such documents from the point of view of interaction with tax authorities – tax reporting or documents required for submission-raises a question. The concept of tax reporting has no clear regulation in legislative acts, but is widely used by all economic entities. To give the document the status as a tax reporting, it is necessary to identify the recognition criteria, consider the content and compare it with the essence of informing about the tax burden of the organization, which allows to determine the amount of taxes and fees to be paid. The article presents such criteria, the types of documents submitted to the tax authorities for various circumstances of the taxpayer, and the classification of documents from the point of their recognition in the structure of tax reporting.
Keywords: tax reporting, recognition criteria, classification, tax returns, financial statements