TAX PLANNING IN SYSTEM MANAGEMENT FINANCIALLY ECONOMIC BY ACTIVITY OF SUBJECTS OF SMALL BUSINESS, HIS ESSENCE, COMPONENT ELEMENTS AND METHODS
Abstract
Purpose is a ground of essence and component elements of the tax planning in control system financially economic by activity of subjects of small business. Methodology of research. In basis of researches works are fixed both scientific (analysis, supervision) and special, methods of cognition. The methods of analysis and supervision are used for research of essence of the tax planning in control system financially economic by activity of subjects of small business. The methods of cognition are used for the ground of essence and component elements of the tax planning in control system financially economic by activity of subjects of small business with the purpose of increase of efficiency financially economic to activity of member ménage and increase of financial firmness of organization. Findings. Identified tax aspects of market transformation of economy of Ukraine, which are not only in reforming the tax system and tax policy, but also to improve the efficiency of tax planning at the entity level, particularly in reducing the uncertainty of future tax expense of economic actors. Proved that at this stage become particularly relevant issues relating to tax planning in the management of financial and economic activity of small business, its essence, constituents and methods. It is marked that on the modern stage the tax planning can be carried out with the use of general and special methods which it is expedient to use depending on concrete circumstances and aims, and more effective will be their combination that will enable more fully to use all methods of optimization of taxation. In organization of the tax planning on an enterprise important is the system, which would enable to increase the circulating money of enterprise, promote his competitiveness by the independent legal adjusting of level of the tax loading. Grounded, that perfection of organization and indexes of method of evaluation of efficiency of the tax planning will enable the subject of menage to improve the analysis of the paid taxes that as a result will result in the increase of incomes. It is concluded that tax planning is carried out on the principles and methods of tax optimization to improve the efficiency of financial and economic activities of the entity and its financial stability. Originality consists in substantiation of expediency the use of tax planning with a combination of general and special methods depending on the specific circumstances and objectives, which will enable better use all methods of tax optimization. Practical value consists in that the results of research can be used by small businesses for tax optimization and to improve the efficiency of financial and economic activity of the entity.
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