Hretsa Y. Content, legal means and limits of tax planning: foreign experience and Ukrainian practice

The thesis is devoted to a comprehensive legal study of the content, legal boundaries and means of tax planning based on the analysis of theoretical principles, legislation, and law enforcement practices in the regulation of tax planning in Ukraine and abroad, including the United States, Great Britain, Germany, France, Italy and other countries. The thesis presents a critical analysis of the available scientific approaches to the disclosure of the contents of tax planning. Also, the author’s definition of this concepts is presented. The main purpose and tactical goals of tax planning are clarified. The basic principles of tax planning are given, their role and significance are described, the criteria of its classification are improved, and the main stages are characterized. The main legal means of tax planning are identified and analyzed. The advantages and disadvantages of various forms of taxation, the peculiarities of the application of tax benefits, the importance of case law, improved approaches to determining the basic principles and principles in the consideration of tax disputes by courts are highlighted.