Optimization of the Tax Burden of the Enterprise: Theoretical and Methodical Aspects

Abstract

У статті розглянуто можливості оптимізації податкового навантаження в умовах посилення податкового тиску на підприємства-платники, що спонукає останніх ухилятися від сплати податків. Разом з тим, використання підприємствами можливих законних способів щодо мінімізації податків дають змогу протистояти фінансовим труднощам. Оптимізація оподаткування є одним з найважливіших завдань фінансового управління, яке полягає у зменшенні розміру податкового зобов'язання шляхом повного використання наданих законодавством пільг, податкових звільнень та інших законних переваг. Податкове навантаження-це ефекти впливу податків на економіку та на окремих платників, пов'язані з економічними обмеженнями щодо сплати податків і відволікання коштів від інших можливих напрямів їх використання. Оптимальний рівень податкового навантаження передбачає, що платники податків, відносно до своєї платоспроможності, згодні платити встановлені державою податкові платежі, одержуючи від держави якісні суспільні блага. The article considers the possibilities of optimizing the tax burden in the conditions of increasing tax pressure on the enterprises-payers, which induces the latter to evade taxes and this is a crime to the state. At the same time, the use of possible legal methods by enterprises to minimize taxes makes it possible to withstand financial difficulties. Tax Optimization is one of the most important tasks of financial management, which reduces the size of the tax liability by fully using of the benefits provided by the legislation, tax exemptions and other legal benefits. The main difference between tax optimization and tax avoidance is using by taxpayers ways permitted or not prohibited by the legislation to reduce the amount of tax payments without violating the legislation. In this regard, such actions of the taxpayer are not a tax offense or a crime and, accordingly, do not entail adverse consequences for the taxpayer, such as tax deductions, as well as the imposition of financial sanctions and the payment of a fine. Consequently, it is often difficult to determine the limits of the permitted behavior of taxpayers in the process of practical activity, since legitimate to minimize taxes and avoidance of payment are often closed to each other and the boundary between them is vague and not obvious. So, if the choice of methods provided in accordance with the current legislation and actions are not illegal, then they can be identified as an optimization of taxation. In other words, if the real purpose of the taxpayer is the realization of economic activity aimed at profit, regardless of the chosen method of its management, and not the avoidance of taxation, then such an entity acts in accordance with the law.

Monitoring of tax and non-tax flows

“…We have noted in previous publications that However, taxation system has not yet been simplified, which is needed to facilitate business operations [17]. It is the work by O. T. Zamaslo, which is dedicated to further development of the taxation system with respects to European integration requirements and peculiarities of economic development in the second decade of the 21st century [9].…”

“…On the other hand, as it is a worldwide practice, businesses seek to pay a minimum of taxes using so-called tax optimization methods [9]. There are consulting companies that provide tax optimization services [10; 11].…”