Research of tax planning organization as one of the conditions for effective development of domestic enterprises

Authors

  • Алла Павлівна Грінько Kharkiv State University of Food Technology and Trade, Klochkivska st., 333, Kharkiv, Ukraine, 61051, Ukraine https://orcid.org/0000-0001-5324-6926
  • Тетяна Володимирівна Бочуля Kharkiv State University of Food Technology and Trade, Klochkivska st., 333, Kharkiv, Ukraine, 61051, Ukraine https://orcid.org/0000-0002-7032-9923
  • Ірина Євгенієвна Волошенюк Kharkiv State University of Food Technology and Trade, Klochkovskaya st. 333, Kharkiv, Ukraine, 61051, Ukraine https://orcid.org/0000-0003-0242-028X

DOI:

https://doi.org/10.15587/2312-8372.2016.87243

Keywords:

tax planning, accounting policy, balance policy, strategy, management, depreciation, accounting information, tax code

Abstract

Tax planning issues are investigated as one of the conditions for effective development of domestic enterprises, criteria by which make it possible to establish boundaries between tax planning and tax avoidance, interrelation of tax planning with accounting and balance policy of enterprise.

Despite the fact that in theory the taxes do not have to manage all activities of enterprise, should not significantly change business philosophy, at practice taxes are powerful instrument of economic regulation that fully impact on level of strategic decision-making and leadership is forced to radically change tactics of enterprise activities.

By using results of conducted analysis of impact of accounting and balance policy at tax obligations can be concluded that accounting policy as instrument of tax planning is powerful reserve for increasing efficiency of enterprise activity and balance policy is creative approach to the formation of financial reporting through the use of methods of accounting policy and creativity in accounting under applicable law and current regulatory documents.

Methods of cost accounting, depreciation methods, variants of valuation of assets and indebtedness, possibility of creating reserve funds have an impact on reflection in financial statements results of activities of enterprise and respectively on size of tax base. Therefore their right choice will help management of the enterprise to choose necessary levers of tax planning.

Author Biographies

Алла Павлівна Грінько, Kharkiv State University of Food Technology and Trade, Klochkivska st., 333, Kharkiv, Ukraine, 61051

Doctor of Economic Sciences, Professor

Department of Accounting, Audit and Taxation

Тетяна Володимирівна Бочуля, Kharkiv State University of Food Technology and Trade, Klochkivska st., 333, Kharkiv, Ukraine, 61051

Doctor of Economic Sciences, Assistant Professor

Department of Accounting, Audit and Taxation

Ірина Євгенієвна Волошенюк, Kharkiv State University of Food Technology and Trade, Klochkovskaya st. 333, Kharkiv, Ukraine, 61051

Graduate Student

Department of Accounting, Audit and Taxation

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Published

2016-11-24

How to Cite

Грінько, А. П., Бочуля, Т. В., & Волошенюк, І. Є. (2016). Research of tax planning organization as one of the conditions for effective development of domestic enterprises. Technology Audit and Production Reserves, 6(4(32), 15–20. https://doi.org/10.15587/2312-8372.2016.87243

Issue

Vol. 6 No. 4(32) (2016): Economics and management of enterprise

Section

Economics and Enterprise Management: Original Research

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Copyright (c) 2016 Алла Павлівна Грінько, Тетяна Володимирівна Бочуля, Ірина Євгенієвна Волошенюк

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