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Specific Features of Functioning of the Corporate Tax Management

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  • Tkachyk Lesya P.

    (Ivan Franko National University of Lviv)

Abstract

The article identifies and reveals the essence of functional elements of corporate tax management, which are tax planning, tax analysis, tax accounting and reporting, tax control and tax monitoring. The article builds a functional model of corporate tax management that reflects interaction of its functional elements in the process of realisation of tax activity of economic subjects. Pursuant to this model, the corporate tax management is conducted in several stages, namely: development of alternative variants of tax activity, analysis of alternative variants of tax activity, selection of the optimal variant of tax activity, realisation of tax activity, control over realisation of tax activity and development of measures of increase of efficiency of tax management. Application of the functional model of corporate tax management, which envisages use of all instruments, allows optimisation of tax payments of economic subjects.

Suggested Citation

  • Tkachyk Lesya P., 2013. "Specific Features of Functioning of the Corporate Tax Management," Business Inform, RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE), Kharkiv National University of Economics, issue 12, pages 333-338.
    • Handle: RePEc:idp:bizinf:y:2013:i:12:p:333_338
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