Industrial Enterprise Tax Transaction Costs Planning Using Digital Tools

Olga Kudrina, Vira Shpileva, Yuliia Klius, Olena Lavrova, Oleksiy Esmanov, Olena Semenikhina
2020 TEM Journal  
The analysis of tax planning tools proved the feasibility of using the criteria: the essence of the tax burden on the enterprise and the stage of the tax planning process. The first criterion relates to the value of transaction costs, such as "price of obedience to law" and "price of independence". This led to the study of the integrated assessment of the tax load. The article proves that the taxes reduction in the amount of transaction costs does not lead to a decrease in all transaction
more » ... l transaction costs, and therefore proposed the technology of developing non-periodic plans with the calculation of indicators of control and regulation of individual types of taxes. Analytical models were used to plan the tax expenditures: a model for calculating the extreme value in the presence of one main goal and meeting the set limits, and a model for calculating the extreme value in the presence of several goals and meeting the set limits.
doi:10.18421/tem92-26 fatcat:ckbznbuedvaatn6lhb3cyj7r5i