ПОДАТКОВА ОПТИМІЗАЦІЯ У РАМКАХ ФОРМУВАННЯ ФІНАНСОВОЇ СТРАТЕГІЇ СТАЛОГО РОЗВИТКУ ПІДПРИЄМСТВА

Abstract

Methodological provisions and practical recommendations regarding the formation of a financial strategy for the sustainable development of the enterprise, including through the optimization of taxation and the growth of business value in a strategic perspective, were further developed in the article. Correspondence and differences between the categories of "financial and economic stability", "potential for financial and economic stability" and "financial balance" were considered, which made it possible to identify the system capabilities of the enterprise to form and distribute resource flows with the greatest economic benefit and minimal risk. Formulated approaches to determining the main parameters of enterprise value management, which involve determining the possibilities and limits of its growth, qualitative requirements for the choice of capital structure and limits of financial stability. A conceptual model for the formation of a financial strategy for the sustainable development of an enterprise is proposed, the main blocks of which include the positioning of long-term economic prospects, the diagnosis of its current state and the amount of resource potential in the future, optimization of the capital structure, planning of financial activities, etc. As part of strategic financial planning, an approach to simulation modeling of tax payments is proposed, the results of which will allow determining the directions of maximizing net cash flows, minimizing the outflow of financial resources, reducing the tax burden with the aim of increasing the value of the enterprise in the future. The expediency of using tax optimization tools in the process of forming and implementing a financial strategy for the sustainable development of an enterprise, which has a multi-operational economic nature and includes the choice of the method of amortization of fixed assets, variable forms of asset acquisition, rational pricing, various types of financial preferences, methods of rationalizing tax accounting, is indicated. Conclusions were made regarding the formation of an adaptive mechanism of the financial strategy of the enterprises sustainable development as a tool for increasing the efficiency of financial management.