OPTIMIZATION OF TAX BURDEN AS A COMPOSITION OF FORMATION OF TAXABLE POLICY OF BUSINESS ENTREPRENEURS IN THE CONDITIONS OF CRISIS

Nadiia Shkromyda

Abstract


The article considers the necessity and methodical features of tax optimization as the main component of the tax policy of the enterprise, which is a requirement of time, especially during the period of crisis phenomena in the domestic economy. In the modern business environment, existing models of behavior of taxpayers are systematized and grouped, in particular: tax payments without the use of special measures and methods of influence on the amount of tax liabilities; tax evasion; bypassing tax payments and tax optimization. The level of tax burden has been investigated in recent years and the dynamics of its change has been analyzed. The main methods and forms of optimization of taxation of business processes of a business entity that have their advantages and disadvantages in the concrete production conditions are systematized.

Key words: optimization of taxation, accounting policy, tax planning, tax burden.


References


“On Accounting and Financial Reporting in Ukraine: Law of Ukraine.” The Verkhovna Rada of Ukraine, zakon4.rada.gov.ua/laws/show/996-14. Accessed 15 Apr. 2018.

Martynenko, V.P. “Estimation of the efficiency of tax planning of enterprises.” Current problems of the region's economy development. Science Collection, vol. 1, issue 9, 2013, pp. 15-20.

Mishchenko, S.G. Stimulation of economic development: aspects of taxation, Southeast, Ltd, 2009.

State Statistics Service of Ukraine, Official Site, ukrstat.gov.ua/. Accessed 15 Apr. 2018.

Ministry of Finance of Ukraine, Official Site, minfin.gov.ua/. Accessed 15 Apr. 2018.

“Tax Code of Ukraine.” Verkhovna Rada of Ukraine, zakon4.rada.gov.ua/laws/show/2755-17. Accessed 15 Apr. 2018.

Suprunenko, S. A. “Tax planning as a means of harmonization of relations between the state and economic entities.” Economic analysis, vol. 13, 2013, pp. 194-200.

Tkachenko, V.V. “Tax planning in the enterprise.” Economy and State, no. 12, 2008, pp. 55-58.

Chornous, A.G. “Determination of the boundary between tax optimization and tax evasion.” Law and Society, no. 6-2, 2013, pp. 287-291.

Shkromyda, N.Ya. “Methodical Approaches to Tax Planning of the Business Subject.” Bulletin of the Precarpathian University. Series economy, issue 13, 2017, pp. 214-221.


Full Text: PDF
13 :: 2

Refbacks

  • There are currently no refbacks.