Fedyshyn N. Organizing and efficiency evaluation of tax planning at the enterprise

The objects are tax planning processes on the enterprise. The study aims to develop theoretical and methodological positions, practical recommendations for the organization of the enterprise tax planning and evaluation of its effectiveness. The author used such methods as: analysis and synthesis, synthesis for the classification of tax planning and study of its principles, methods and instruments, induction to determine factors influencing the tax burden on the company, Delphi rationale for the entity that sells tax planning in the company, deduction to research information support tax planning, group performance criteria for the selection of tax planning to formalize the evaluation results reduce the tax burden on entities to formalize the evaluation results reduce the tax burden on business entities. The theoretical value of the thesis is the study of the theoretical principles of the enterprise tax planning organization and evaluation of its effectiveness. Scientific novelty refers to theoretical justification and development of practical recommendations for the tax planning introduction and implementation to enterprise. The objects of the study are theoretical-conceptual and methodological issues of organization and evaluation of the effectiveness in tax planning on the enterprise. Author's guidelines apply to organization and evaluation of the tax planning effectiveness. The scope for authors' recommendations refers to enterprises.