The thesis provides theoretical and methodical regulations and guidelines to improve fixed assets management in conditions of effective tax planning at transport enterprises.
Definition of the essence of tax planning in the system of management of fixed assets at transport enterprises by introducing the concept of "tax planning at transport enterprises in the system of management of fixed assets" is improved. The substantive essence of the toolkit to ensure the effectiveness of tax planning at transport enterprises is developed, which is understood as a set of organizational and economic techniques and methods aimed at optimizing taxes in compliance with current legislation norms, the choice of rational depreciation policy, the use of tax benefits, cooperation with the participants of tax planning, maximizing the profitability of enterprises, the development of schedules for the timely payment of taxes, fees and charges, which contribute to obtaining sufficient financial resources for capital investment, which will be directed to the simple and expanded reproduction of fixed assets.
The system of indicators of analysis of fixed assets is divided into two groups: indicators of availability and use of fixed assets and indicators of evaluation of efficiency of fixed assets management. The first group of indicators is supplemented by the coefficients of total depreciation of fixed assets; necessity of fixed assets recovery; qualitative renewal of fixed assets; coefficient of liquidation of fixed assets. The second group of indicators is supplemented by the indicators of fixed assets involvement in cargo and passenger traffic and coefficients of intensity of fixed assets participation in cargo and passenger traffic. The proposed system of indicators is the basis for the formation of the mechanism of fixed assets management in conditions of effective tax planning at transport enterprises and takes into account the peculiarities of their activities;
A system of principles of management of fixed assets at transport enterprises, which, unlike existing ones, includes two groups of principles, namely: optimality (capacity of transport fleet, investment in fixed assets, the structure of vehicles by form of ownership) and quality (intensity of transport facilities, maintenance of technical condition of fixed assets, ensuring the necessary level of quality of services by transport enterprises) is presented. Its implementation will ensure the maximum effect from the use of fixed assets at minimal costs for their creation, maintenance and improvement, as well as the formation of long-term advantages for transport enterprises.
Mechanism of fixed assets management at transport enterprises by presenting it as an interconnected set of structural elements with feedback, which, in contrast to the known, based on the introduction of interrelated activities, namely: the intensification of the use of fixed assets, improving tax planning and ensuring financial stability is improved. The implementation of this mechanism will ensure the productive use and formation of sufficient reserves of funds to improve the fixed assets at transport enterprises and, consequently, their financial stability.
The model of transport enterprises functioning as a set of projects of creation or perfection of the fixed assets being in the operational, investment and pre-investment phases correspondingly is realized. It permits to consider the transport enterprise functioning as the realization of a strategic project, within the framework of which the subprojects aimed at improving the efficiency of the activity.
A methodical approach to assessing the financial potential of transport enterprises, based on the calculation of indicators that characterize the structure of capital of the enterprise, the efficiency of its use, liquidity, turnover and profitability is proposed. The use of this approach allows a comprehensive assessment of financial potential, which will contribute to the timely identification of problems in the functioning of the transport enterprise, in particular in the management of its fixed assets and the adoption of management decisions to improve its efficiency.
A methodical approach to the application of tax planning as a tool of formation of cash reserves for the purposes of fixed assets management which, unlike the existing ones is formed. It based on optimization of tax burden and includes assessment of tax burden on the enterprise, assessment of sensitivity of total tax burden to changes in individual taxes, assessment of probable tax savings as a result of optimization of tax burden, development of tax budget. This will prevent the emergence of gaps in the financing of investment projects, will help to improve the efficiency of fixed asset management and ensure the development of transport enterprises.
