Kovalenko A. Organizational-economic mechanism of formation of the tax policy of industrial enterprises

Object: tax policy of industrial enterprises. Purpose: research and development of theoretical, methodological bases on the application of organizational and economic mechanism of tax policy formation of industrial enterprises and its optimization by introducing environmental tax and deducted capital, which will promote investment and innovation development of industrial enterprises and bring the economy of the country out of the shadows and allow enterprises refresh. Research methods: system analysis and synthesis, expert evaluation, systematic and comparison methods, statistical data processing method, grouping method, comparison method, system analysis method, coefficient method, rating method, comparison method, and logical generalization, logical generalization. For the first time: an organizational and economic mechanism for optimizing the tax burden by introducing a tax on deducted capital has been developed, which will contribute to the development of industrial enterprises; developed accounting tax policy of enterprises based on compliance with European emission standards for carbon dioxide (CO2) as a result of the use of energy, which provides for the payment of environmental tax per tonne of emissions; developed a method of environmental tax collection by enterprises, which provides for the account of emissions of pollutants into the air by stationary sources of pollution (except for carbon dioxide) and allows enterprises to submit tax returns; improved: analysis of the impact of tax risks on the activity of the enterprise, which offers steps to overcome them by developing a tax strategy and strategy to avoid tax risks as a separate plan to combat them; further developed: substantial filling of the concept of “environmental tax”; classification of tax risks that are grouped into operational risks, planning risks and compliance risks; instruments for regulation and development of enterprises that include sustainable development, environmental taxation and investment and innovation development; the essence of the concept of "tax policy". Scope: industrial enterprises.