Butenko K. Organization of Operative Tax Planning at Industrial Enterprises

Object of research: the process of operational tax planning in an industrial plant; Objective: To further develop theoretical propositions, justification and development of scientific and methodological approaches and practical guidelines on the organization of operational tax planning PP; research method and apparatus, methods of logic synthesis, graphic-analytical method, linear programming, graphical method, a systematic and comprehensive approaches, methods of formalization, the experiment, methods of peer reviews; theoretical and practical results, methodical approach to the monitoring of fiscal risks and threats PP, the difference of which is to determine the maximum economic benefits from the introduction of the scheme for tax reasons minimum tax risk and reconciling the interests of the company and the state; methodical approach to the assessment of the tax burden PP, feature of which is the use of indicator of the tax burden on working capital and to determine its acceptable level in terms of impact on the financial stability of the PP; mechanism of AFP in an industrial plant, the difference of which is to establish the order of organizational relationships and information flows for traffic through the process of OPP and eliminate the maximum amount of tax risks and threats involving a minimum number of employees; methodological provisions for evaluating the effectiveness of EPP, the difference of which is to use indicator that summarizes some performance efficiency levels of AFP; definition of "efficient tax planning", which is the difference in taking into account the ability to respond to changes in the external environment of a private tax in general and changes in tax legislation and in particular to eliminate their negative impact on the financial stability of the company through additional financial losses and at the same time provide the necessary amount of budget funds for solving social problems; meaningful concept of "tax threat to the enterprise" through the provision of features that allowed the development of an approach to monitoring, qualitative and quantitative assessment of the extent of the organization AFP in an industrial plant, combining its objectives with strategic social objectives of the State; subject and the degree of implementation: development implemented in practice by "Interkondytsioner", LLC "SANTANNA" Co. Ltd; scope: the organization of operational tax planning in an industrial plant.