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Taxes and Taxation
Reference:

Vysotskaya, A. B. Tax Planning as a Method of Financial Control at the Enterprise

Abstract: Concerning the fact that the main goal of the modern tax system lays in creation of the incentives for the development of market institutions and of the favorable conditions for improving production effi ciency and renewal of fi xed assets of enterprises, reducing the tax burden should be accompanied by the reduction the cost of the tax system functioning, as well as the development of “social” and “regulatory” functions of taxes. Transformation of the tax system aimed at reducing the tax burden, the regional and local taxes, makes it necessary to create such conceptual models, that would be adequate to modern requirements and conditions, the signifi cance of which is much underestimated at this stage. In this regard, the method of situation-matrix modeling for the purpose of tax planning as a method of forecasting the fi nancial condition of the company is seemed to possess a fundamental importance. Existing as a form of representation as the universal language of transactions due to which it becomes easier to display in a compact and uniform way the relationship between economic actors in different organizational forms and at different hierarchical levels, this method allows revealing the original structure that underlies in any fi nancial category in practice.

Keywords:

Tax planning, fi nancial forecasting, optimization of tax payments.

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