Essence and content of the organization’s tax strategy
Keywords:
strategy, plan, program, model, financial strategy, tax strategy, tax decisions, functional and tax environment, tax optimization, management actionsAbstract
The purpose – consideration of different views on the essence of «strategy», critical evaluation of presented views, description of the author’s vision of the content of the tax strategy of the organization, presentation to the scientific society on its objective and fair trial of the author’s definition of the concept of «tax strategy of the organization».
Research materials and methods. The theoretical and methodological basis of the scientific article became the most important results of research of foreign and national scientists in the field of strategic management and financial strategy. The following methods are used: analysis and synthesis, deduction, generalization.
Results. The article systematizes the views of scientists on the concept of «strategy» with an assessment of their capabilities and limitations of use as a conceptual basis for substantiating the author’s position; The article justifies the most important essential characteristics of the tax strategy of the organization and reveals their informative functional purpose; the author’s definition of the tax strategy of the organization with the description of its structural components is formulated.
Conclusion. The achievement of the tax strategy goal - building an effective system of relations between the payer and the state on the payment of taxes - is ensured by the use of opportunities and restrictions as tax legislation, and other factors of the external and internal environment of the organization, which influence tax flows, on the one hand, and respond to the conditions of the current tax legislation through an adaptive mechanism, on the other hand. In the context of a multitude of tax decisions reflecting the tax consequences of adopting alternative options for the development of financial and economic transactions as a result of the interaction of many factors of the functional and tax environment, actions are taken, the criterion for selection of which are adopted targets for the development of the business entity.
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