Gorb V. Management of tax payments of an enterprise

The Object: processes of forming a tax policy at an enterprise. The Purpose:developing of theorist-methodical approaches to a definition of the essence of a tax policy of an enterprise, its specific features,and also developing of practical recommendations related to improvement of a mechanism of tax payment management at an enterprise. The Methods: system analysis, abstract methods, economical-mathematics modeling, management accounting - cost-cards.Methodical approaches to determination of common influence of bases due to taxes on the amount ot tax payments of an enterprise have been worked out. Theoretical and methodical approaches to estimating of conditionally-constant and conditionally-changing tax spending section on an enterprise on income-increasing speed have been developed. A methodical approach to tax planning through applying a model of a tax cisting for evaluation of a nominal, real and in-fact level of a tax pressure on an enterprise have been offered. Theoretical approaches to optimization of a tax pressure on an enterprise through reloading it on its counteragents have been improved. The Sphere of Usage: industrial enterprises, regional departments of the State Tax Administration of Ukraine.