ORGANIZATION OF THE TAX MANAGEMENT PROCESS IN HEALTH CARE INSTITUTIONS IN UKRAINE

Abstract

The key to the success of any institution is ensuring proper management organization. The subsystem of management is tax management, namely optimization of taxation aimed at achieving better business results. The medical industry is increasingly turning into a business structure that functions according to the laws of a market economy, therefore the role of tax management in ensuring the successful operation of health care institutions is growing significantly. This article analyzes the regulatory framework on taxation and statistical data on the activities of health care institutions. The taxation systems provided for by the current legislation for medical institutions of various forms of ownership and the possibilities of their application with the most beneficial effect for the institution are considered. Peculiarities of the organization of tax management in health care institutions during martial law were studied.