Improving Tax Planning in a Commercial Organization (Through the Example of AO Agroobedinenie Kuban)
https://doi.org/10.35854/1998-1627-2021-4-311-316
Abstract
Aim. The presented study aims to theoretically and empirically analyze tax planning methods to select the most effective method with allowance for the characteristics of a particular enterprise.
Tasks. The authors assess the impact of tax policy on the organization’s activities; consider possible enterprise tax planning methods; determine opportunities for implementing various methods in the organization with allowance for the specific aspects of its activities.
Methods. This study uses general scientific research methods: system analysis, induction, deduction, and graphical methods.
Results. Methods for improving enterprise tax policy are diverse. Their implementation depends on the specific aspects of the enterprise’s operation and on its uniqueness. Tax planning methods are rarely adopted separately. In practice, they are most often combined in different ways, and rational selection of such a combination makes it possible to build an efficient enterprise tax system.
Conclusions. Based on the proposed methods for improving tax planning, the authors identify certain elements that should improve not only enterprise tax policy, but also the tax system as a whole.
About the Authors
E. S. Tishchenko
Kuban State Technological University
Russian Federation
Russian Federation
Evgeniya S. Tishchenko, Ph.D. in Economics, Associate Professor of the Department of the Department of Business Analytics
2 Moskovskaya Str., Krasnodar, Krasnodar Region, 350072, Russia
Yu. A. Kleymenova
Kuban State Technological University
Russian Federation
Russian Federation
Yuliya A. Kleymenova, Ph.D. in Economics, Senior Lecturer of the Department of Business Analytics
2 Moskovskaya Str., Krasnodar, Krasnodar Region, 350072, Russia
References
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Review
For citations:
Tishchenko E.S., Kleymenova Yu.A. Improving Tax Planning in a Commercial Organization (Through the Example of AO Agroobedinenie Kuban). Economics and Management. 2021;27(4):311-316. (In Russ.) https://doi.org/10.35854/1998-1627-2021-4-311-316
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