Theoretical and applied aspects of the development of tax planning at enterprises in modern conditions

The subject of the study is a set of financial relations arising in the process of taxation of economic entities operating in modern conditions. The object of the study is the taxation process, as well as a set of tax planning methods for the activities of business entities. The practical application of the tax planning process in modern conditions should be considered in the aspect of the development of the state, both at the level of its social and economic potential. This paradigm indicates that the interests of the state contribute to the improvement of business development concepts and fully satisfy the interests of both parties. The entire tax planning system is aimed at one ultimate goal – increasing the profit of an economic entity. In this regard, its effectiveness can be assessed only by the degree of influence of the methods used on the financial results of the organization's activities. The substantiation of the theoretical propositions obtained in the course of the study is provided by the use of methods: structural-logical, system-functional and comparative analysis. In solving specific tasks, methods of analysis, indexing, grouping, sampling, comparison and generalization, the index method and other methods of scientific research were used. The scientific novelty lies in the substantiation of the idea of the need to ensure the coordinated application of the taxation and tax planning process, as well as the choice of the optimal form of tax planning due to the main groups of factors. Such as: entrepreneurial factors, economic policy of the state, factors related to the planning process. Along with this, the applied nature of the study revealed that in most cases, the duties in the field of tax planning are not fixed in the job descriptions of business entities. A list of measures to eliminate these shortcomings is proposed, namely: to form a tax planning system in accordance with the organizational structure of the enterprise; to develop a forecast three-year tax budget; to combine the tax budget and the schedule of tax payments; to apply methods of tax optimization of VAT and corporate income tax.

taxation, tax planning, tax optimization, income tax, VAT, tax burden, tax period, planning methods, tax base, the tax rate