ОСНОВНЫЕ ФАКТОРЫ ЭВОЛЮЦИОННЫХ ПРЕОБРАЗОВАНИЙ НАЛОГОВОЙ ПОЛИТИКИ ОРГАНИЗАЦИИ

Abstract

The presented study is devoted to the study of transformations in the organization’s tax policy that have occurred previously and are currently occurring in the system for forming indicators of this most important local legal act of the organization. Target. Consider the main directions of transformation of the organization’s tax policy under the influence of various factors in the context of global changes in the legal regulation of the tax system, tax administration, and the expansion of digitalization. Tasks. To study the transformation of the concept of tax policy in the period from the emergence of taxes as a tool for managing an organization to the stage of formation of a qualitatively new effective tax trajectory, to identify the influence of various factors on the formation of tax policy in the context of the rapid development of digitalization and systematic transformations taking place in our country, to establish the influence of historical and political component for building the tax system of a business entity. Methodology. The conducted research used such methods as: historical, logical, private scientific and general scientific methods, methods of compiling empirical and theoretical research; analyzed evolutionary changes in the regulatory framework in the field of developing an organization’s tax policy. Results. By studying the evolutionary transformations in the field of the state tax system and the company’s tax strategy, scientific results were obtained that make it possible to establish the dependence of certain factors on the formation of tax policy, to identify the level of influence on tax policy, to establish the degree of risk of certain factors and the ability to manage them. Conclusions. The study shows the most important directions for the development of the methodology for the formation of modern tax policy, taking into account evolutionary transformations and the use of specialized software products and digital services, the use of which, along with the proposals of the author of the article, will make it possible to formulate an effective tax policy, improve the quality of financial and tax reports, and avoid penalties and reduce tax risks.