Tax Budgeting as an Element of the Tax Planning System of Processing Organizations of the Agro-Industrial Complex of Russia
Keywords:
processing organizations, Agro-industrial complex of Russia, tax environment, sugar production, systems approach, deficiencies in tax management, tax planning, tax budgets, operational and strategic goals of tax planning, tax budgeting tasks, tax optimization processes, tax solvencyAbstract
The economic activity of the processing organizations of the agro-industrial complex of Russia should be timely adapted to the volatile business conditions and promptly respond to changes in the external tax environment. In this regard, methods of tax planning are especially important, the use of which creates the conditions for ensuring the tax solvency of business entities. However, an assessment of the current state of tax management of organizations of the agro-industrial complex of Russia, including sugar production in the Voronezh region, indicates some shortcomings of the latter. The purpose of article is the theoretical justification and methodological support of tools for improving the internal tax environment of processing organizations in the form of tax budgeting. For this, the forms and contents of two tax budgets are offered - all tax liabilities and income tax in relation to sugar production organizations. Using these tools will increase the tax solvency of processing organizations of Agro-industrial complex.
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