Податкове планування та оптимізація оподаткування в контексті максимізації вигод платників податків та держави

Abstract

Досліджено важливість та способи організації податкового планування як найефективнішого способу оптимізації податкових платежів. Наведені основні типи зменшення податкових платежів та основні способи ефективного податкового планування на підприємствах. Запропоновані заходи з метою запобігання ухилення від сплати податків та покращення роботи платників податків та контролюючих органів на засадах партнерства. Ключові слова: податок, платник податків, податкове планування, податкова оптимізація, уникнення сплати податків, мінімізація податків.

AND THE STATE Effective activities of taxpayers are based on the implementation and application of optimal planning. The imperfection of tax legislation along with increasing tax pressure on taxpayers encourage the latter to evade taxes which is a crime against the state. At the same time, enterprises’ use of possible legal ways to minimize taxes allows withstanding financial difficulties. Today, tax minimization becomes one of the most important tasks of financial management of an enterprise in the context of financial resources management. Effective tax planning involves the use of the best methods and tools of tax planning for each individual period, calculation of tax payments, development in accordance with the chosen model of tax planning at the enterprise, etc. Actually, for the state, any optimization of taxation is a negative phenomenon because the state does not receive payments to the budget. However, reducing enterprise’s costs improves the financial and economic status of taxpayers and is a normal phenomenon of doing business and economic processes. In this case, the state is even interested in optimizing the taxation of taxpayers in the long run. Thus, it would be logical for the state to improve tax administration by automating tax programs both for taxpayers and supervisory bodies. One of the most important factors in preventing and detecting tax evasion is the technical and software support of supervisory bodies. It would also be useful to introduce a single software for taxpayers for reporting which would be logically integrated into the tax authorities’ software, and thus they would be able to carry out an automated full check of the taxpayer’s economic activity. Such automation will allow taxpayers to cooperate with each other (counterparties) as well as with the state. And also it will allow the state to cooperate (between different departments on the basis of a single database of information) with taxpayers as partners. It is also necessary to conduct training and professional development of the personnel of the supervisory bodies because of rapid changes in the management models and new challenges of the present. Keywords: tax, taxpayer, tax planning, tax optimization, avoidance of tax payment, minimization of taxes.