Сутність податкового планування та фактори, що здійснюють вплив на якість податкових планів

Abstract

The article examines the approaches of scientists to the interpretation of the concept of tax planning and found that in most publications the attention of scientists is focused on the study of the essence, types, and methods of tax planning, but due attention is not paid to the study of factors influencing the quality of tax plans. The author's definition of the essence of tax planning is proposed, taking into account its implementation at the level of business entities, as well as relevant state and territorial management bodies. At the same time, tax planning is considered as a system of measures formed within the framework of current tax legislation, aimed at the level of economic entities to optimize the tax burden and reduce tax risks, and at the level of the state and territories - to determine the optimal tax parameters and rational decisions of the relevant state and territorial management bodies, aimed at providing a justified (within the tax potential) volume of tax revenues to the budgets of different levels. Attention is focused on the fact that the tax planning process should be based on taking into account both the national approach and the activities of business entities, that the field of tax planning involves the use of exclusively legal, legally permissible approaches when developing ways to reduce the level of the tax burden on the business entity, and tax planning serves as the basis for the development of decisions in the field of taxation management and must be carried out taking into account the requirements of current tax legislation. External, internal, objective, subjective, main, secondary, permanent, variable, intensive, extensive, general, specific, direct, indirect, complex and simple factors that exert a significant influence on the quality of tax plans are characterized. It is proposed to distribute the factors according to the established groups, which in the future will ensure the assessment of the influence of such factors on the results of the formation and quality of tax plans.