Concept of tax planning at the enterprise

Simple item page
dc.citation.epage24
dc.citation.issue1
dc.citation.spage15
dc.contributor.affiliationLviv Polytechnic National University
dc.contributor.authorZagorodniy, A.
dc.contributor.authorOlikhovskyi, V.
dc.coverage.placenameLviv
dc.date.accessioned2018-05-31T12:01:44Z
dc.date.available2018-05-31T12:01:44Z
dc.date.created2017-01-20
dc.date.issued2017-01-20
dc.description.abstractOne of the main tasks of financial and economic activities of the enterprise is the receipt of a profit, which remains at its disposal after the payment of taxes and other mandatory payments. Therefore, the focus of enterprise management should be on increasing revenues, reducing costs and minimizing tax payments. For the effective enterprise management work on minimizing tax payments, the authors offer to use a systematic approach to the organization of tax planning at the enterprise, which is a new concept of tax planning. In the article the essence of the term “concept of tax planning” and its components is disclosed, the principles of tax planning are studied and the content of each of them is shown up, as well as the methods of tax planning and the sequence of their use. The authors offer to distinguish three groups of special methods of tax planning, consider tax planning tools and ground the sequence of steps for the development of tax planning tools
dc.format.extent15-24
dc.format.pages10
dc.identifier.citationZagorodniy A. Concept of tax planning at the enterprise / A. Zagorodniy, V. Olikhovskyi // Economics, Entrepreneurship, Management. — Lviv : Lviv Politechnic Publishing House, 2017. — Vol 4. — No 1. — P. 15–24.
dc.identifier.citationenZagorodniy A. Concept of tax planning at the enterprise / A. Zagorodniy, V. Olikhovskyi // Economics, Entrepreneurship, Management. — Lviv : Lviv Politechnic Publishing House, 2017. — Vol 4. — No 1. — P. 15–24.
dc.identifier.issn2312-3435
dc.identifier.urihttps://ena.lpnu.ua/handle/ntb/41316
dc.language.isoen
dc.publisherLviv Politechnic Publishing House
dc.relation.ispartofEconomics, Entrepreneurship, Management, 1 (4), 2017
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dc.relation.references6. Guseva, T. A. (2006). Nalogovoe planirovanie v predprinimatel'skoy deyatel'nosti: pravovoe regulirovanie [Tax planning in business activity: legal regulation]. Moscow: Volters Kluver. [in Russian].
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dc.relation.references10. Ivanov, Iu. B. (2006). Problemy podatkovoho rehuliuvannia i planuvannia podatkovykh platezhiv [Problems of tax regulation and planning of tax payments]. Kharkiv: KhNEU. [in Ukrainian].
dc.relation.references11. Krysovatyi, A. I., Kizyma, A. Ia., & Maslii, V. V. (2007). Planuvannia ta prohnozuvannia podatkovykh nadkhodzhen [Planning and forecasting tax revenues]. Ternopil: Ekonomichna dumka TNEU. [in Ukrainian].
dc.relation.references12. Migunova, M. I., & Tsyrkunova, T. A. (2007). Otsenka finansovykh riskov v nalogovom planirovanii [Assessment of financial risks in tax planning]. Krasnoyarsk: Krasnoyarskiy gosudarstvennyy torgovo-ekonomicheskiy institut. [in Russian].
dc.relation.references13. Murav'ev, V. V. (2001). Organization of tax planning in the enterprise. Audit i finansovyy analiz [Audit and financial analysis], 2. Retrieved from: http://www.cfin.ru/press/afa/2001-2/11_mur.shtml. [in Russian].
dc.relation.references14. Ivanov, Iu. B., Krysovatyi, A. I. , Kizyma, A. Ia., & Karpova, V. V. (2008). Podatkovyi menedzhment [Tax management]. Kyiv: Znannia. [in Ukrainian].
dc.relation.references15. Prytuliak, N. M. (2009). To the question of tax planning at the enterprise. Zbirnyk naukovykh prats Natsionalnoho universytetu derzhavnoi podatkovoi sluzhby Ukrainy [Collection of scientific works of the National University of State Tax Service of Ukraine], 1, 243–250. [in Ukrainian].
dc.relation.references16. Prokopenko, N. S., & Shvabu, Iu. I. (2013). Podatkove planuvannia v Ukraini [Tax planning in Ukraine]. Lviv: Liha – Pres. [in Ukrainian].
dc.relation.references17. Salo, I. V., & Yevchenko, N. H. (2009). Podatkovyi menedzhment u banku [Tax management at the bank]. Sumy: DVNZ UABS NBU. [in Ukrainian].
dc.relation.references18. Selezneva, N. N. (2012). Nalogovyy menedzhment: administrirovanie, planirovanie, uchet [Tax management: administration, planning, accounting]. Moscow: YuNITI-DANA. [in Russian].
dc.relation.references19. Sukhareva, L. O., Sukharev, P. M., &Hlushchenko, Ia. I.(2006). Podatkove planuvannia v systemi upravlinnia pidpryiemstvom [Tax planning in the enterprise management system]. Donetsk: DonDUET. [in Ukrainian].
dc.relation.references20. Yefymenko, T. I., & Miarkovskyi, A. I. (Ed.). (2013). Finansy. Biudzhet. Podatky. Natsionalna ta mizhnarodna terminolohiia [Finances. Budget. Taxes National and international terminology] (Vol 3). (2nd ed., rev.). DNNU Akademiia finansovoho upravlinnia. [in Ukrainian].
dc.relation.references21. Khodiakova, O. V., & Luk’ianenko. A. S. (2012). Concept of realization of effective tax planning at the enterprise. Finansy, hroshovyi obih i kredyt [Finance, money circulation and credit], 3, 213 –218. [in Ukrainian]
dc.relation.references22. Cherniakova, T. M. (2003). Formuvannia ekonomikoorhanizatsiinoho protsesu opodatkuvannia pidpryiemstv Ukrainy [Formation of the economicorganizational process of taxation of enterprises of Ukraine]. Luhansk: SNU im. V.Dalia. [in Ukrainian].
dc.relation.referencesen1. Atamenko, I. B. (2010). The effectiveness of tax planning methods. Visnyk Natsionalnoho universytetu "Lvivska politekhnika" [Bulletin of Lviv Polytechnic National University], 669. Retrieved from http://ena.lp.edu.ua:8080/ bitstream/ntb/7900/1/48.pdf [in Ukrainian].
dc.relation.referencesen2. Barulin, S. V., Ermakova, E. A., & Stepanenko, V. V. (2007). Nalogovyy menedzhment [Tax management]. Moscow: Omega l. [in Russian].
dc.relation.referencesen3. Bechko, P. K., & Lysa, N. V. (2009). Podatkovyi menedzhment [Tax management]. Kyiv: Tsentr uchbovoi literatury. [in Ukrainian].
dc.relation.referencesen4. Busel, V. T. (2005). Velykyi tlumachnyi slovnyk suchasnoi ukrainskoi movy [Great explanatory dictionary of modern Ukrainian language]. Kyiv; Irpin: Perun. [in Ukrainian].
dc.relation.referencesen5. Vylkova, E. S, & Romanovskiy, M. V. (2004). Nalogovoe planirovanie [Tax planning]. Sankt- Peterburg: Piter. [in Russian].
dc.relation.referencesen6. Guseva, T. A. (2006). Nalogovoe planirovanie v predprinimatel'skoy deyatel'nosti: pravovoe regulirovanie [Tax planning in business activity: legal regulation]. Moscow: Volters Kluver. [in Russian].
dc.relation.referencesen7. Zahorodnii, A. H., & Yelisieiev, A. V. (2003). Podatky ta podatkove planuvannia pidpryiemnytskoi diialnosti [Taxes and tax planning of business activity]. Lviv: Tsentr Biznes-Servisu. [in Ukrainian].
dc.relation.referencesen8. Zahorodnii, A. H., & Vozniuk, H. L. (2011). Finansovo-ekonomichnyi slovnyk [Financial and Economic Dictionary]. (3rd ed., rev.). Lviv: Vydavnytstvo Lvivskoi politekhniky. [in Ukrainian]
dc.relation.referencesen9. Ivanov, Yu. B., Karpova, V. V., & Karpov, L. N. (2006). Nalogove planirovanie: printsipy, metody, instrumentariy [Tax planning: principles, methods, tools]. Khar'kov: INZhEK. [in Russian].
dc.relation.referencesen10. Ivanov, Iu. B. (2006). Problemy podatkovoho rehuliuvannia i planuvannia podatkovykh platezhiv [Problems of tax regulation and planning of tax payments]. Kharkiv: KhNEU. [in Ukrainian].
dc.relation.referencesen11. Krysovatyi, A. I., Kizyma, A. Ia., & Maslii, V. V. (2007). Planuvannia ta prohnozuvannia podatkovykh nadkhodzhen [Planning and forecasting tax revenues]. Ternopil: Ekonomichna dumka TNEU. [in Ukrainian].
dc.relation.referencesen12. Migunova, M. I., & Tsyrkunova, T. A. (2007). Otsenka finansovykh riskov v nalogovom planirovanii [Assessment of financial risks in tax planning]. Krasnoyarsk: Krasnoyarskiy gosudarstvennyy torgovo-ekonomicheskiy institut. [in Russian].
dc.relation.referencesen13. Murav'ev, V. V. (2001). Organization of tax planning in the enterprise. Audit i finansovyy analiz [Audit and financial analysis], 2. Retrieved from: http://www.cfin.ru/press/afa/2001-2/11_mur.shtml. [in Russian].
dc.relation.referencesen14. Ivanov, Iu. B., Krysovatyi, A. I. , Kizyma, A. Ia., & Karpova, V. V. (2008). Podatkovyi menedzhment [Tax management]. Kyiv: Znannia. [in Ukrainian].
dc.relation.referencesen15. Prytuliak, N. M. (2009). To the question of tax planning at the enterprise. Zbirnyk naukovykh prats Natsionalnoho universytetu derzhavnoi podatkovoi sluzhby Ukrainy [Collection of scientific works of the National University of State Tax Service of Ukraine], 1, 243–250. [in Ukrainian].
dc.relation.referencesen16. Prokopenko, N. S., & Shvabu, Iu. I. (2013). Podatkove planuvannia v Ukraini [Tax planning in Ukraine]. Lviv: Liha – Pres. [in Ukrainian].
dc.relation.referencesen17. Salo, I. V., & Yevchenko, N. H. (2009). Podatkovyi menedzhment u banku [Tax management at the bank]. Sumy: DVNZ UABS NBU. [in Ukrainian].
dc.relation.referencesen18. Selezneva, N. N. (2012). Nalogovyy menedzhment: administrirovanie, planirovanie, uchet [Tax management: administration, planning, accounting]. Moscow: YuNITI-DANA. [in Russian].
dc.relation.referencesen19. Sukhareva, L. O., Sukharev, P. M., &Hlushchenko, Ia. I.(2006). Podatkove planuvannia v systemi upravlinnia pidpryiemstvom [Tax planning in the enterprise management system]. Donetsk: DonDUET. [in Ukrainian].
dc.relation.referencesen20. Yefymenko, T. I., & Miarkovskyi, A. I. (Ed.). (2013). Finansy. Biudzhet. Podatky. Natsionalna ta mizhnarodna terminolohiia [Finances. Budget. Taxes National and international terminology] (Vol 3). (2nd ed., rev.). DNNU Akademiia finansovoho upravlinnia. [in Ukrainian].
dc.relation.referencesen21. Khodiakova, O. V., & Luk’ianenko. A. S. (2012). Concept of realization of effective tax planning at the enterprise. Finansy, hroshovyi obih i kredyt [Finance, money circulation and credit], 3, 213 –218. [in Ukrainian]
dc.relation.referencesen22. Cherniakova, T. M. (2003). Formuvannia ekonomikoorhanizatsiinoho protsesu opodatkuvannia pidpryiemstv Ukrainy [Formation of the economicorganizational process of taxation of enterprises of Ukraine]. Luhansk: SNU im. V.Dalia. [in Ukrainian].
dc.relation.urihttps://ena.lpnu.ua/
dc.relation.urihttp://www.cfin.ru/press/afa/2001-2/11_mur.shtml
dc.rights.holder© Національний університет "Львівська політехніка", 2017
dc.subjecttaxes
dc.subjecttax planning
dc.subjectminimization of tax payments
dc.subjectconcept of tax planning
dc.subjectprinciples of tax planning
dc.subjectmethods of tax planning
dc.subjecttools of tax planning
dc.subjectschemes of tax planning
dc.subject.udc336.22
dc.titleConcept of tax planning at the enterprise
dc.typeArticle

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Economics, Entrepreneurship, Management. – 2017. – Vol. 4, No. 1