Kolomiiets H. Tax planning under the coherence of public and private interests

The dissertation is devoted to the complex research on theoretical issues and development of methodological recommendations on improvement of tax planning system in the context of coordination of public and private interests. The conceptual model of tax planning has been clarified. A comprehensive approach to the interpretation of the essence of tax planning is proposed, which provides for the consideration of tax planning in three aspects, namely managerial, procedural and legal. As for managerial part, it is proposed to study the issue of tax planning as an element of management including the subject, purpose, principle and objectives on the different levels of its implementation. Regarding to methodological and procedural aspect, it is proposed to study the issues of tax planning as a logically built scientific substantial process of tax planning and set of certain economic parameters that will form the basis of tax estimation, justification and use of data sources, selection of optimal dimension and objective determination of the final results of planning taking into account the interests of economic agents.