THE TAX ENTERPRISE MANAGEMENT AND METHODOLOGICAL APPROACHES TO ITS CONSTRUCTION

Lytvynenko Iaroslav ()
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Lytvynenko Iaroslav: National Academy of Statistics, Account and Audit, Ukraine, Kyiv

HOLISTICA Journal of Business and Public Administration, 2010, vol. 1, issue 1, 26-31

Abstract: In condition of market economy an enterprise represents a subject of market relations and independently defines all indicators, including profit. In a general view it is defined as a difference between gross revenues and total expenses and the further development and a direction of activity of the enterprise depends on it. The greatest relative density in the general expenses of the enterprise is occupied with tax payments (in certain cases up to 70 %). Therefore, working out of a tax policy both on prospect, and for the current period is one of the bodies of the further increase in the received profit in the general financial strategy. Thus the leading place belongs to tax management, as main making tax policy of the enterprise and state as a whole. It should consider all factors that have developed in the surrounding economic environment and feature of economic - financial activity. Nowadays conditions tax management becomes the main component of economic strategy of the enterprise on which final indicators of its activity depend. In this connection control of processes of calculation, planning and payment of tax payments is of great importance. Reception of an end result of the enterprise depends on accuracy of its calculation. The main goal of this article is the definition of essence of components of tax management, methodological approaches at its application in practice of activity of the enterprises.

Keywords: Tax management; an information base; an analysis and planning of tax payments; external and internal tax payment; regulation of taxes (search for similar items in EconPapers)
JEL-codes: H71 K34 (search for similar items in EconPapers)
Date: 2010
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