Tax strategy methodology in organizations
Keywords:
tax strategy, methodology, methods and tools, tax optimization, tax risks, tax system, tax burden, process, efficiencyAbstract
The purpose of this article is to develop a methodology for tax strategizing in organizations as a systemic process for formulating and evaluating strategic tax decisions.
Materials and Methods. The methodological basis for this article was provided by scientific publications on tax management, strategic management, and the author's previous research findings on tax strategizing in organizations. The conclusions reached are based on a systems approach, a dialectical method, and a structural-functional analysis method.
Results. Based on a combination of various approaches (systemic, process, and institutional), a comprehensive methodological framework for tax strategizing has been developed. It incorporates philosophical foundations, systems analysis, process procedures, regulatory requirements, and empirical methods, ensuring internal coherence and taking into account external opportunities and constraints.
Conclusion. Tax strategy methodology is a set of procedures and management tools aimed at creating a mutually beneficial system of interaction between a business entity and the state in fulfilling tax obligations. This system includes conceptual (goal setting, objective and subject characteristics), analytical (methodology for diagnosing the tax system and internal factors), instrumental and regulatory (methods for tax optimization and tax risk management), and criteria-based evaluation (indicators of the tax burden and its structure).
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