Методи та інструменти податкового планування в системі менеджменту підприємства

Abstract

Дисертацію присвячено розкриттю теоретико-методологічних прикладних аспектів запровадження та реалізації концепції податкового планування на підприємстві через методи, інструменти та моделі податкового планування. Розглянуто сутність, мету, завдання, види податкового планування, обґрунтовано його роль в системі менеджменту підприємства. Запропоновано реалізацію концепції податкового планування через принципи, методи, інструменти, моделі податкового планування. Розкрито взаємозв’язок між ними. Запропоновано етапи розроблення інструментів податкового планування та виокремлено три групи спеціальних методів податкового планування. Систематизовано та доповнено показники ефективності реалізації концепції податкового планування. Досліджено сутність технологічних карт податкового планування та обґрунтовано доцільність їх впровадження на підприємстві. Диссертация посвящена раскрытию теоретико-методологических прикладных аспектов внедрения и реализации концепции налогового планирования на предприятии через методы, инструменты и модели налогового планирования. Рассмотрены сущность, цели, задачи, виды налогового планирования, обоснованно его роль в системе менеджмента предприятия. Предложена реализация концепции налогового планирования на предприятии, исследованы и раскрыты суть таких его составляющих как принципы, методы, инструменты, модели налогового планирования. Раскрыта взаимосвязь между ними. Предложено этапы разработки инструментов налогового планирования и выделены три группы специальных методов налогового планирования. Систематизированы и дополнены показатели эффективности реализации концепции налогового планирования. Исследована сущность технологических карт налогового планирования и обоснована целесообразность их внедрения на предприятии. The dissertation is devoted to the disclosure of theoretical, methodological and applied aspects of tax planning and solving the problem of optimization of tax payments and tax burden of the enterprise using methods, tools and model of tax planning. Provision of profit remaining after payment of taxes and other obligatory payments is one of the main tasks of financial and economic activity of almost all enterprises. Therefore, the focus of management at the enterprise should be directed towards increasing revenues and reducing cost of optimizing tax payments. The relevance of scientific research is due to necessity to implement the concept of tax planning at the enterprise through its components: principles, methods, tools and models. In the first chapter «Theory and applied aspects of the implementation of concept of tax planning at the enterprises», the essence, purpose, tasks, types of tax planning, its role in management system of enterprise and as a component of tax management and tax policy of the enterprise are considered. The classification of types of tax planning is expanded and detailed. The organization of tax planning at the enterprise, which is based on concept of tax planning, is substantiated. Tax planning has an important place in the enterprise management system and in its tax policy. The choice between different options for implementation of financial and economic activity and the placement of assets of enterprise in order to achieve the lowest level of tax burden is the essence of tax planning. It is based on the maximum use of all legal tax benefits, alternative tax decisions, gaps in tax laws and other ways of tax payments optimization. The concept of tax planning is the system of taxpayer's views on maximum use of the possibilities of current legislation in order to reduce the tax payments or change their payment period and, accordingly, increase income and profits of economic entities. The concept of tax planning at the enterprise is based on related principles and it is implemented using methods, tools and models of tax payments optimization. In this dissertation, the principles of tax planning are explored and the content of each of them is disclosed. The essence of tax planning tools is explained and the sequence of stages of their development is substantiated. The general and special methods of tax planning are systematized. Three groups of special methods of tax planning was chosen: methods based on tax privileges, methods based on the use of alternative tax and other decisions, the methods that can be used due to gaps in tax legislation. The general system of indicators of estimation of tax burden of the enterprise is considered, that allows to characterize various aspects of the influence of tax system on the financial and economic activity of the enterprise. In the second chapter «The use of methods and tools of tax planning at the enterprises», the practical implementation of methods and tools of tax planning is disclosed. In dissertation the correspondence between methods and tools of tax planning is substantiated. The use of tax planning elements in accounting policies is analyzed. The use of the method of changing the payment terms for tax by delaying, dividing the tax payments or by using the tax promissory note is considered. The analysis of the tax burden on labor remuneration is made and types of relations (labor, civil, economic) with individuals (employees) are proposed. The use of tax planning methods and tools enables compliance with applicable law, control the fulfillment of tax obligations, optimize tax payments and expenses and reduce the tax burden of an enterprise. In the third chapter «Technological maps of tax planning in the system of tax planning tools at the enterprise», the essence of technological maps, their classification and the scope of their use are explored. The definition of the term «technological map of tax planning» (TMTP) is proposed, the classification of technological map of tax planning is developed and their main elements are highlighted by author. The indicators of calculation of economic efficiency of the implementation of the concept of tax planning and the efficiency of use of technological maps in the tax planning are proposed and grouped. Technological tax planning map is a regulatory document compiled for certain taxes, method, tool or model of optimizing tax payments, which contains instructions and recommendations for the implementation of the concept of tax planning at the enterprise. For the purposes of tax planning, the author proposed classification of TMTP. There are no normative documents for the development of technological map of tax planning today, therefore, the enterprise is not limited in choosing the elements of technological maps. Depending on the specifics and complexity of the operations, the elements of the TMTP can be reduced or supplemented by new ones. In this dissertation author analyzes the indicators of the evaluation of the effectiveness of the concept of tax planning in the enterprise. The analysis of various methods and features of grouping the assessment indicators of the effectiveness of tax planning implementation at the enterprise made it possible to distinguish three groups of indicators: indicators of absolute and relative reduction of tax payments of the enterprise, indicators of absolute and relative deviation of the tax burden of the enterprise, indicators of calculation of the efficiency of tax planning of the enterprise. Using these indicators enterprise management is able to make decisions about the feasibility of introducing these methods for optimizing tax payments and making adjustments for their implementation at the enterprise.