Mikhaseva N. Determination influencing of tax budgeting on the financial and economic results of activity of chemical-recovery enterprises

Object of research is process of tax budgeting on coke and chemical enterprises The purpose of work are the theoretical rules generalization and the practical recommendations development on improvement of the tax budgeting system on coke and chemical enterprises. Research methods are Research methods are theoretical generalization, analysis and synthesis, financial and economical analysis, cluster and discriminant analysis, expert estimation, taxonomical analysis, trend and regressive analysis. Theoretical and practical results. The component system, on which is carried out a grouping coke and chemical enterprises for a condition of the tax budgeting; the methodical approach to a coke and chemical enterprises grouping for a condition of the tax budgeting on groups “the enterprises with the large opportunities and low needs” and “the enterprises with low opportunities and large needs” are got further development. The contents of the “tax budgeting” concept, which represents process of the enterprise tax budgets system development, performance, control; the methodical approach to the coke and chemical enterprises tax budgeting, which provides operative reacting on changes in financial and economical results of activity; the organizational approach to formation of an enterprise tax budgets system, which carries out coordination of all enterprise divisions activity are improved. The scientific results have found practical application in Ukrainian state research coals and chemical institute (information № 07/1076 from 10.12.2008); “Zaporozhcoks" ( certificate No 3/2045 from 22.12.2008), at teaching of the disciplines “Tax planning and minimization of the tax risk” and “Tax management” ( certificate №86/47-286 from 17.11.2008).