Податкове планування у системі корпоративного податкового менеджменту

• Дата: 2021
• Автор: Євтушевська, О. О.
• Формат: Стаття
• Мова: Ukrainian
• Опубліковано: Odesa National University of Technology 2021
• Онлайн доступ: //journals.ontu.edu.ua/index.php/fie/article/view/2038
• Назва журналу: Food Industry Economics

The article describes and considers the features of tax management at the micro level, the subjectand functions of tax management, discloses the concept of tax planning, describes its main stages, the needand efficiency of tax planning. A list of measures and instruments for tax planning has been provided.The purpose of any economic activity, as you know, is to make a profit. Therefore, it is important, tocreate an enterprise even at the stage of planning, to weigh all possible vectors of its development, to provide for the amount of income and expenses.Tax planning allows, by reducing the cost of paying taxes and mandatory fees to the state and localbudgets, to significantly improve the profitability of the business. Such planning must be carried out exclusively with the participation of a specialist (tax consultant, lawyer, financial director, chief accountant, accounting and audit manager) with special knowledge and experience. After all, the main cornerstone here islegality and compliance with current legislation. Tax planning is a system of actions, measures and plansaimed at finding legal ways to reduce the tax burden in today's conditions and in the future. In fact, this is atool that can significantly reduce the share of the shadow economy in the state. However, unfortunately, inUkraine, tax planning is used quite rarely and, as a rule, is limited to the calculation of taxes that must bepaid after the end of the tax reporting period. But with a correct understanding of the essence of tax planningand the involvement of progressive and experienced specialists, tax amounts can be optimized, freeing upsignificant amounts for investments in new business areas and new projects.