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Tax Planning in the System of Financial Management of Economic Entities
Marchenko O. V., Kolodiazhna T. V.

Marchenko, Olha V., and Kolodiazhna, Tetiana V. (2021) “Tax Planning in the System of Financial Management of Economic Entities.” Business Inform 11:383–388.
https://doi.org/10.32983/2222-4459-2021-11-383-388

Section: Finance, Money Circulation and Credit

UDC 338.26.015

Abstract:
The article is aimed at highlighting the approaches to determining tax planning, as well as studying its role in the system of financial management of economic entities. The publication considers the major characteristics and principles of the implementation of tax planning, the observance of which creates the necessary basis for the effective work of an economic entity. The main stages of the process of implementation of tax planning at the enterprise are presented, on this basis it is concluded on the feasibility of its application at different stages of the life cycle of an economic entity – from establishing to liquidation. In the process of implementing tax planning, it is important not only to predict the result that needs to be achieved, but also to choose the best way to achieve it. Accordingly, the key attention in the publication is paid to the methods of tax planning, including: choice of accounting policy; selection of the place of registration and territorial location; selection of remuneration form; use of deficiencies and gaps in tax legislation; use of tax benefits and exemptions; use of preferential taxation territories; cooperation with preferential counter-parties; maintaining the tax calendar; change in terms of payment of taxes; delegation of tax liability; changes in forms of economic relations; reduction of the tax base; division of economic relations, etc. Depending on the chosen methods, tax planning can cover all financial and economic activities in general, and extend only to a certain part of it, e.g., type of activity, separate agreement or transaction.

Keywords: tax planning, tax burden, tax management, management of financial activities of economic entities.

Fig.: 2. Bibl.: 13.

Marchenko Olha V. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Finance and Credit, Kharkiv National University of Civil Engineering and Architecture (40 Sumska Str., Kharkіv, 61000, Ukraine)
Email: [email protected]
Kolodiazhna Tetiana V. – Candidate of Sciences (Economics), Associate Professor, Department of Finance, Accounting and Business, O. M. Beketov National University of Urban Economy in Kharkiv (17 Marshala Bazhanova Str., Kharkіv, 61002, Ukraine)
Email: [email protected]

List of references in article

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Lahodiienko, N. V., Bondarenko, H. Yu., and Tarasenko, V. P. “Osoblyvosti podatkovoho planuvannia v upravlinni pidpryiemstvom: metody ta instrumenty“ [Features of Tax Planning in Enterprise Management: Methods and Tools]. Modern Economics, no. 17 (2019): 121-126. DOI: https://doi.org/10.31521/modecon.V17(2019)-19
Olikhovska, M. V., and Olikhovskyi, V. Ya. “Kontseptsiia podatkovoho planuvannia v systemi menedzhmentu orhanizatsii“ [Tax Planning Concept in the Management System of Organizations]. Pryazovskyi ekonomichnyi visnyk. 2018. http://www.pev.kpu.zp.ua/journals/2018/6_11_uk/46.pdf
Oryshchyn, T. M. “Napriamy optymizatsii podatkovoho navantazhennia pidpryiemstv v konteksti podatkovoho planuvannia“ [Directions for Optimizing the Tax Burden of Enterprises in the Tax Planning Context]. Ekonomika ta suspilstvo, no. 25 (2021). DOI: https://doi.org/10.32782/2524-0072/2021-25-82
Samusevych, Ya. V., and Vysochyna, A. V. “Podatkove planuvannia ta osnovy podatkovoi optymizatsii“ [Tax Planning and Basics of Tax Optimization]. Sumy : Sumskyi derzhavnyi universytet, 2021. https://essuir.sumdu.edu.ua/bitstream-download/123456789/84527/1/2021_Posibnyk-Samusevych_Vysochyna.pdf
Poddierohin, A. M., and Chernenko, V. K. “Korporatyvne podatkove planuvannia v finansovomu upravlinni pidpryiemstvom“ [Corporate Tax Planning in Financial Management of the Enterprise]. Finansy Ukrainy. 2011. https://core.ac.uk/download/pdf/14714749.pdf
Sviatash, S. V. “Podatkove planuvannia ta optymizatsiia opodatkuvannia v konteksti maksymizatsii vyhod platnykiv podatkiv ta derzhavy“ [Tax Planning and Tax Optimization in the Context of Maximizing the Benefits of Taxpayers and the State]. Naukovyi visnyk Uzhhorodskoho universytetu. Seriia «Ekonomika», no. 2 (2017): 280-285.
Slabyk, N. O., and Zahorodnii, A. H. “Porivnialnyi analiz vydu dohovoriv shchodo naimu pratsivnykiv z metoiu optymizatsii podatkovoho navantazhennia na oplatu pratsi“ [Comparative Analysis of the Type of Employment Contracts with the Purpose of Optimization of Tax Load]. Pryazovskyi ekonomichnyi visnyk, no. 1 (2020): 151-154. DOI: https://doi.org/10.32840/2522-4263/2020-1-27
Tomash, M. “Podatkova optymizatsiia lezhyt v osnovi podatkovoho planuvannia“ [Tax Optimization Is the Basis of Tax Planning]. High School. Osvitnia platforma. June 19, 2018. https://lhs.net.ua/ua-podatkova-optymizatsiia-lezhyt-v-osnovi-podatkovoho-planuvannia-maryna-tomash-ru-nalohovaia-optymyzatsyia-lezhyt-v-osnove-nalohovoho-planyrovanyia-maryna-tomash/
Fedyshyn, N. I. “Metody podatkovoho planuvannia subiektiv hospodariuvannia“ [Methods of Tax Planning of Business Entities]. Problemy formuvannia ta rozvytku innovatsiinoi infrastruktury. Lviv: Vydavnytstvo Lvivskoi politekhniky, 2011. 392-394.
Chernikova, I. B. et al. “Taktychno-oriientovani pidkhody podatkovoho planuvannia v umovakh staloho rozvytku rynku“ [Tactically-Oriented Approaches of Tax Planning under the Conditions of Sustainable Market Development]. Ekonomichna stratehiia i perspektyvy rozvytku sfery torhivli ta posluh. 2020. http://repository.kpi.kharkov.ua/bitstream/KhPI-Press/50722/1/ESPRSTP_2020_1_Chernikova_Taktychno.pdf

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