Zabarenko Y. Economic mechanism of the tax planning on an industrial enterprise

Object of the study is process of the tax planning, operation of its mechanism on industrial enterprise. Objective of study is development of the theoretical positions, development and motivation methodical approach and practical recommendation on improvement of the economic mechanism of the tax planning on industrial enterprise. Methods of research are theoretical of the generalization, logic, analysis and syntheses, deductions, system, formalizations, expert estimation and economic and mathematical modelling. Theoretical and practical results: the new decision of the actual scientific problem of the improvement of the economic mechanism of the tax planning on industrial enterprise; increasing to efficiency of the economic mechanism of the tax planning on enterprise when shaping the optimum investment project. Novelty is decision of the scientific problem of the improvement of the economic mechanism of the tax planning on enterprise on base of the optimization of management its tax flow with account transaction costs. Degree of the introduction by: JVC "Novogorlovskiy machine-building plant" and "Doneckiy plant chemical reagent", Ltd "AVID". Branch of application is industrial enterprises.