УДК: 336.225

DOI: https://doi.org/10.36887/2415-8453-2022-1-11

Tetiana Gorodetska
Candidate of Economics Science, Associate Professor, Associate Professor of Transport Technology and Logistics Department, State Biotechnological University

JEL classification: H25; H30; R40


The purpose of the article is to clarify the place of tax planning in the management system of financial and economic activities of transport enterprises. Theoretical, methodical bases concerning application of the organizational and economic mechanism of tax policy formation at the transport enterprises are investigated. It is defined that tax policy is a set of actions by taxpayers on legal ways to optimize their tax liabilities to expand the reproduction of fixed assets, which is regulated by instruments of regulation and development of the enterprise, which includes rates and tax benefits. Effective tax policy of the enterprise can significantly contribute to the improvement of management methods, increase profitability, strengthen commercial calculation as a basis for stable financial condition and stable operation of the enterprise and fulfillment of its obligations to the budget, bank, counterparties. Scientific and practical approaches to determining the role of tax planning in the tax management system and improving its organizational, informational, and methodological support are considered. The importance of tax planning is substantiated. This form minimizes tax risks that negatively affect the efficiency of the enterprise by changing the tax rate, increasing tax liabilities, abolition of tax benefits, etc. The essence, purpose, tasks of tax planning are considered, and its role in the tax policy of transport enterprises is substantiated. The implementation of the concept of tax planning through the principles, methods, tools, models of tax policy is proposed. The advantages of using tax planning for domestic transport enterprises are substantiated. Tax planning is based on knowledge of tax law, current tax legislation. The possibility of tax planning to prevent tax offenses is considered. Attention is paid to the main methods of tax planning and the need to use them to optimize tax payments.

Key words: tax planning, taxes, tax policy of the enterprise, tax optimization, tax planning, transport enterprises.


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The article was received 10.12.2021