THEORETICAL BASIS FOR THE ESTABLISHMENT OF A TAX AND FEE BUDGET IN AN ENTERPRISE

Abstract

The article discusses the theoretical basis of the process of tax and tax budgeting in an enterprise and justifies the necessity of introducing tax budgetingin enterprises under conditions of instability of modern economic processes. Various interpretations of the essence of tax budgeting have been studied,previous studies in this area have been analyzed and the concept of "tax budgeting" has been defined which represents all its elements and is adapted tothe modern fluid economic environment. The proposed definition of the essence of tax budgeting became the basis for research on the introduction oftax budgeting in enterprises, made it possible to formulate the basic tasks of tax budgeting and define the components of the system of tax planning. Theprocess of tax budgeting of an enterprise has been considered as a result of tax management, regulation and control, as a combined way of optimizingtax flows, aimed at selecting optimal management decisions with a view to maximizing tax revenues, not only by reducing tax liabilities, but byoptimizing tax flows. The main stages of the process of budgeting taxes and fees of an enterprise have been defined, due to using this process will bethe construction of a unified tax budget, the coordination and monitoring of its implementation, and the introduction of measures to optimize tax flows,tax analysis of the implementation of the tax budget and its continuous adjustment in accordance with changes in the internal and external environmentof the enterprise in order to improve the efficiency of tax planning.