UDC 336.22

A. Zagorodniy
PhD in Economics, Professor

V. Olikhovskyi
PhD Student, Assistant
Lviv Polytechnic National University

CONCEPT OF TAX PLANNING AT THE ENTERPRISE

Abstract. One of the main tasks of financial and economic activities of the enterprise is the receipt of a profit, which remains at its disposal after the payment of taxes and other mandatory payments. Therefore, the focus of enterprise management should be on increasing revenues, reducing costs and minimizing tax payments.
For the effective enterprise management work on minimizing tax payments, the authors offer to use a systematic approach to the organization of tax planning at the enterprise, which is a new concept of tax planning.
In the article the essence of the term “concept of tax planning” and its components is disclosed, the principles of tax planning are studied and the content of each of them is shown up, as well as the methods of tax planning and the sequence of their use. The authors offer to distinguish three groups of special methods of tax planning, consider tax planning tools and ground the sequence of steps for the development of tax planning tools.
Keywords: taxes, tax planning, minimization of tax payments, concept of tax planning, principles of tax planning, methods of tax planning, tools of tax planning, schemes of tax planning.

Кількість посилань 22