Olikhovskyi V. Methods and Tools of Tax Planning in Management System of the Enterprise

The object of the research is the process of tax planning at enterprises. The research aims to develop the formulation of new and development of existing theoretical and applied principles for improving tax planning in the enterprise on the relevant principles and implementation of the concept of tax planning, which involves the use of methods, tools and models for optimizing tax payments, which are the basic condition for the formation of scientific methodology of tax planning, as well as the development of effective economic mechanism of tax planning. The author used such methods as: analysis and synthesis, generalization, induction, deduction, grouping, graphical, schematic and tabular method. The theoretical value of the thesis refers to development of theoretical substantiation on the introduction and implementation of the concept of tax planning at the enterprise. The practical significance of the results is in the introduction of the proposed methodological recommendations on the implementation of the concept of tax planning through the methods, tools and models of tax planning, as well as the use of technological maps and the assessment of the economic efficiency of the implementation of the tax planning concept. Scientific novelty of the results: for the first time there is developed the concept of tax planning as a system of views of taxpayers concerning the maximal use of the possibilities of the current legislation in order to optimize tax payments or to change the term of their payment, there are improved special tax planning methods, tax planning tools, technological maps, approach to assessing the economic efficiency of tax planning, there are developed the method of calculating the effect indicator from the implementation of tax planning. The subject of research refers to the theoretical, methodological and practical problems of improving tax planning of business entities. Author’s recommendations are used during improvement of tax planning of business entities. The sphere for the use of author’s recommendations is revered to the enterprises.