TAX PLANNING IN THE ENTERPRISE MANAGEMENT SYSTEM

Please use this identifier to cite or link to this item: http://hdl.handle.net/123456789/1869

Title:	TAX PLANNING IN THE ENTERPRISE MANAGEMENT SYSTEM
Authors:	Жук, Ольга Іванівна Томашевська, Антоніна Василівна
Keywords:	tax planning, tax minimization, tax optimization, tax evasion
Issue Date:	2019
Publisher:	Journal of Vasyl Stefanyk Precarpathian National University
Citation:	Vol. 6, No. 3 (2019), Р. 120-124
Abstract:	The differences between the concepts of “tax planning”, “tax minimization” and “tax optimization” are investigated and it is established that tax minimization is the maximum reduction of all taxes, tax optimization is the achievement of a proportion between all aspects of an entity's activity; tax planning The system of measures of the enterprise is directed to the maximum use of the current legislation for the purpose of legal optimization of payments.
URI:	http://hdl.handle.net/123456789/1869
ISSN:	2311-0155 (Print)
Appears in Collections:	Статті та тези (ІПОДП)

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