A platform model of tax strategy as a new paradigm of state-business interaction

Authors

  • I.А. Kononchuk Polessky State University, Pinsk, Republic of Belarus

Keywords:

tax strategizing, public-private partnership, external tax environment, taxes, fair tax incentives, investor, digital platform, risks, algorithmization of tax incentives

Abstract

The purpose of this article is to develop a platform model for active taxpayer interaction with government institutions as a tool for tax strategy development by organizations.

Materials and Methods. The methodological basis for this article was the author's previously obtained research results on the topic under study, the works of foreign authors, and the author's own conclusions based on a systems and process approach and a qualitative analysis of the problems and limitations of tax strategy development.

Results. This article proposes and substantiates the author's concept of a "platform model of tax strategizing," which is unique in existing literature and practice. It represents an innovative tool for aligning the interests of the state and business. It is based on the use of a digital platform that ensures a transparent, algorithmic, and often iterative process of negotiation and coordination of relationships between taxpayers and the state.

Conclusion. The developed platform model of mutual obligations between taxpayers and the state includes two levels: the first level is mass interaction with a set of specific projects offered to organizations for implementation in exchange for tax incentives calculated according to pre-approved algorithms; the second level is strategic negotiations, where organizations initiate projects and tax incentives.

Author Biography

I.А. Kononchuk, Polessky State University, Pinsk, Republic of Belarus

PhD in Econ. Sc., Accociate Professor

References

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References

Kononchuk I.A. Upravlenie nalogami v organizaciyah Respubliki Belarus': retrospektivnyj analiz [Tax management in organizations of the Republic of Belarus: a retrospective analysis]. Ekonomicheskij byulleten' NIEI Ministerstva ekonomiki Respubliki Belarus' [Economic Bulletin of the Research Institute of Economics of the Ministry of Economy of the Republic of Belarus]. 2024, no. 10 (328), pp. 23-29. (In Russian)

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Published

2026-03-10

How to Cite

Конончук, И. (2026). A platform model of tax strategy as a new paradigm of state-business interaction. Economy and Banks, (2), 17-23. Retrieved from https://ojs.polessu.by/EB/article/view/2111

Issue

No. 2 (2025)

Section

Finance, money circulation and credit

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