Tax as a measure of the resources’ interaction result
Keywords:
tax theory, regulation tool, budget revenues, resources, production factors, tax management, organizations, tax benefits, tax optimization and risksAbstract
The goal is to study taxes from a resource concept point of view in order to identify the potential impact of assets on tax liabilities. Materials and methods. The theoretical and methodological foundation of the research was provided by the situation of theories of economic schools, explaining some macro- and micro-level processes. The study results ensured the application in interrelation of such general-genetic methods as analysis and synthesis, induction, deduction, generalization. Results. The article presents a synopsis of scientists' views on tax content through their implemented functions. The fundamental elements of existence of a firm capable of making informed decisions aimed at satisfying the interests of all participants in the economic process are considered. Based on the resource concept of strategic management of the economic entity, The central component of which is a beneficial combination of diverse resources and use of the results of such combination taking into account the action of many factors of external and internal environment of the company’s operation in order to improve its performance, The resource and tax relationship model is presented. Some vectors of economic development were considered in the conditions of neglecting tax factor when determining price dynamics, demand, value evaluation of labor spent by workers, capital needs as a source of organization’s development. Conclusion. The amount of tax liability, bearing the organization as a subject of tax relations, is the result of targeted influence of managers on financial, human, technological, entrepreneurial and other elements of resource potential development of the organization, the combination of which forms a system of financial indicators determining the size of the tax base.
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