Koshembar L. Mechanism of improvement of the economic security system of business entities based on tax optimization

The dissertation is devoted to substantiation of theoretical and methodical provisions, development of practical recommendations as for improvement of economic security of business entities through the improvement of tax impact. The dissertation disclosures the essence of tax impact, summarizes theoretical and methodological devices, instruments and methods of its realization, explains the conceptual and categorical structure. Methodical approaches to estimation of tax impact on economic security of business entities are systemized and new estimation criteria are substantiated. The dissertation also summarizes the experience of tax impact realization in Ukraine and points out the major shortages of tax system which make the regulatory function of taxes possible to realize. Tax burden impact on financial condition, results of business activity and economic security of business entities are disclosed and estimated quantitatively. Some approaches are justified as for improvement of conceptual basis of tax policy of the country through establishment of priorities, aims and tasks as well as regulation directions. Effective instruments of tax impact on mechanism of improvement of economic security system of business entities are also substantiated. Some approaches to optimization of organizational mechanism of tax impact are proposed.