摘要：Introduction. Taxes are a component of the cost of each entity's products, works (services), and their price or sales revenue and profit. They occupy a significant place among the indicators of financial and economic activity of the enterprise and affect the final financial results of this activity. Payment of taxes causes the withdrawal of cash from the economic turnover of the enterprise, which, of course, leads to a deterioration of its financial condition, and the reduction of capital maneuverability. Frequent changes of the state policy in the sphere of tax legislation, its contradiction, ambiguity, and subjectivity of interpretation of certain tax norms by the control authorities make the owners and managers of the enterprise look for ways to reduce the tax burden on the enterprise in order to strengthen its competitiveness in the market. Purpose. The purpose is to formulate new and develop existing theoretical and applied foundations for improving tax planning at the enterprise on appropriate principles, and to implement the concept of tax planning, which involves the use of methods, tools, and models for the optimization of tax payments, which are the basic conditions for the formation of scientific methodology and tax planning development of an effective economic mechanism for tax planning. Results. The research is to implement the proposed methodological recommendations on the implementation of the tax planning concept through the methods, tools and models of tax planning, as well as the use of technological maps and evaluation of the economic efficiency of the implementation of the tax planning concept. Conclusions. Tax planning is of great importance in the enterprise's management system and in its tax policy, the essence of which is to choose between different options for financial and economic activity and placement of assets of the enterprise in order to achieve the lowest level of tax liabilities that arise.
其他摘要：У статті виділено три моделі поведінки платників податків. Наведено два визначення поняття «податкове планування». Встановлено, що податки здійснюють значний вплив на фінансово-господарську діяльність суб’єктів господарювання. Обґрунтовано, що податковий
其他关键词：податкове планування; податки; податковий менеджмент; управління податками; оподаткування; методи податкового планування; інструменти податкового планування
