Karpova V. Formation of Tax Planning System at the Enterprise

Object of research: tax planning process at an enterprise; purpose of work: development of theoretical theses, justification and elaboration of methodical approaches and practical recommendations on formation of tax planning system at an enterprise; methods of research and equipment: methods of theoretical generalization, analysis and synthesis, statistical examination, formalization and economic-mathematical modeling, systematic approach; theoretical and practical results: offered to unit system and design approaches in tax planning that provides determination of the structure of resource supplying system of tax planning and application of design approach to the process of realization of tax planning, the concepts of tax policy of an enterprise and tax burden, the classification of principles and methods of tax planning, the approach to forms of realization of an enterprise’s tax policy are defined more precisely, methodical instruments of tax planning are improved, their further development consistsin elaboration of the technique of tax planning, the technique of expediency of formation of tax planning system at an enterprise, and the list of criteria of an optimality in tax planning; practical value of received results: implementation of elaborated methodical and organizational instruments of formation of tax planning system at an enterprise allows to increase efficiency of tax planning and, as consequence, financial stability and competitiveness of an enterprise; subject and degree of implementation: results are implemented into practical activities of Close Corporation ‘Effect’, ‘Factor-Druk’ Ltd and ‘MBS’ Ltd; sphere of use: practical activities of enterprises, educational process.