Податковий менеджмент в системі управління підприємством
Альтернативна назва
Tax management in the enterprise management system
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Дата
2025
Науковий керівник
Укладач
Редактор
Назва журналу
ISSN
2413-9998
E-ISSN
Назва тому
Видавець
Одеський національний університет імені І. І. Мечникова
Анотація
У статті комплексно досліджено теоретичні та прикладні аспекти податкового менеджменту як ключової підсистеми фінансового управління підприємством. Розкрито сутність податкового менеджменту як сукупності процесів планування, організації, обліку, контролю та оптимізації податкових зобов’язань підприємства в умовах змінного податкового середовища. Обґрунтовано, що податковий менеджмент не лише забезпечує належне виконання податкових обов’язків, але й виступає інструментом формування стійкого фінансового потенціалу підприємства, особливо актуального в умовах воєнного стану та економічної нестабільності. У роботі проаналізовано стратегічні, тактичні й оперативні цілі податкового менеджменту, зокрема мінімізацію податкового навантаження в межах законодавства, підвищення податкової безпеки, зниження ризиків штрафних санкцій та формування стабільної податкової політики. Визначено основні суб’єкти та об’єкти податкового менеджменту, описано внутрішньогосподарські процеси, які безпосередньо впливають на податкові потоки підприємства. Особливу увагу приділено класифікації інструментів податкового менеджменту за організаційним, ресурсним та методичним спрямуванням. Розкрито роль управління податковими потоками на вході та виході як елемента системного впливу на фінансово-господарські результати. Запропоновано авторське визначення поняття «податковий комплаєнс» як механізму забезпечення дотримання вимог податкового законодавства і внутрішньої податкової дисципліни. Узагальнено кількісні та якісні результати функціонування податкового менеджменту на підприємстві, які можуть бути використані для оцінки ефективності податкових рішень. Отримані результати мають практичну цінність для удосконалення податкової політики підприємств у різних секторах економіки та можуть бути покладені в основу подальших наукових досліджень у сфері фінансового та податкового управління.
The article comprehensively investigates theoretical and applied aspects of tax management as a key subsystem of financial management of an enterprise. The essence of tax management as a set of processes of planning, organization, accounting, control and optimization of tax obligations of an enterprise in a changing tax environment is revealed. It is substantiated that tax management not only ensures the proper fulfillment of tax obligations, but also acts as a tool for forming a stable financial potential of an enterprise, especially relevant in conditions of martial law and economic instability. The paper analyzes the strategic, tactical and operational goals of tax management, in particular, minimizing the tax burden within the framework of the legislation, increasing tax security, reducing the risks of penalties and forming a stable tax policy. The main subjects and objects of tax management are identified, and the intra-economic processes that directly affect the tax flows of an enterprise are described. Particular attention is paid to the classification of tax management tools by organizational, resource and methodological orientation. The role of tax flow management at the input and output is revealed as an element of systemic impact on financial and economic results. The author's definition of the concept of "tax compliance" is proposed as a mechanism for ensuring compliance with the requirements of tax legislation and internal tax discipline. The quantitative and qualitative results of tax management at the enterprise are summarized, which can be used to assess the effectiveness of tax decisions. The results obtained have practical value for improving the tax policy of enterprises in various sectors of the economy and can be used as the basis for further scientific research in the field of financial and tax management. As a result of the study, it was established that tax management is an integral part of the enterprise management system, which provides targeted organization, planning, analysis, control and optimization of tax obligations, and its functioning is based on a systematic approach to managing tax flows at the input and output, which allows achieving the strategic and tactical goals of the enterprise in a dynamic tax environment. It was determined that effective tax management contributes to ensuring financial stability, reducing tax risks, legalizing tax obligations and harmonizing the interests of business and the state. At the present stage, especially in conditions of martial law and economic instability, tax management performs not only a fiscal, but also an anti-crisis function, allowing enterprises to adapt to new challenges. The goals, functions, subjects and objects of tax management are systematized, and the tools of its organizational, resource and methodological support are characterized. Special attention is paid to the assessment of qualitative and quantitative results of tax management, which allows to determine the effectiveness of the implemented tax policy of the enterprise. The results of the study can be used as a methodological basis for improving tax management at enterprises of various forms of ownership and types of activity, as well as for developing recommendations for increasing tax efficiency in the context of legislative changes and economic transformation.
The article comprehensively investigates theoretical and applied aspects of tax management as a key subsystem of financial management of an enterprise. The essence of tax management as a set of processes of planning, organization, accounting, control and optimization of tax obligations of an enterprise in a changing tax environment is revealed. It is substantiated that tax management not only ensures the proper fulfillment of tax obligations, but also acts as a tool for forming a stable financial potential of an enterprise, especially relevant in conditions of martial law and economic instability. The paper analyzes the strategic, tactical and operational goals of tax management, in particular, minimizing the tax burden within the framework of the legislation, increasing tax security, reducing the risks of penalties and forming a stable tax policy. The main subjects and objects of tax management are identified, and the intra-economic processes that directly affect the tax flows of an enterprise are described. Particular attention is paid to the classification of tax management tools by organizational, resource and methodological orientation. The role of tax flow management at the input and output is revealed as an element of systemic impact on financial and economic results. The author's definition of the concept of "tax compliance" is proposed as a mechanism for ensuring compliance with the requirements of tax legislation and internal tax discipline. The quantitative and qualitative results of tax management at the enterprise are summarized, which can be used to assess the effectiveness of tax decisions. The results obtained have practical value for improving the tax policy of enterprises in various sectors of the economy and can be used as the basis for further scientific research in the field of financial and tax management. As a result of the study, it was established that tax management is an integral part of the enterprise management system, which provides targeted organization, planning, analysis, control and optimization of tax obligations, and its functioning is based on a systematic approach to managing tax flows at the input and output, which allows achieving the strategic and tactical goals of the enterprise in a dynamic tax environment. It was determined that effective tax management contributes to ensuring financial stability, reducing tax risks, legalizing tax obligations and harmonizing the interests of business and the state. At the present stage, especially in conditions of martial law and economic instability, tax management performs not only a fiscal, but also an anti-crisis function, allowing enterprises to adapt to new challenges. The goals, functions, subjects and objects of tax management are systematized, and the tools of its organizational, resource and methodological support are characterized. Special attention is paid to the assessment of qualitative and quantitative results of tax management, which allows to determine the effectiveness of the implemented tax policy of the enterprise. The results of the study can be used as a methodological basis for improving tax management at enterprises of various forms of ownership and types of activity, as well as for developing recommendations for increasing tax efficiency in the context of legislative changes and economic transformation.
Опис
Ключові слова
податковий менеджмент, податкова система, податкові потоки, система управління підприємством, податкова політика, податкове планування, податковий комплаєнс, консалтинг, ефективність управлінської діяльності, оптимізація податків, податкові ризики, податкові зобов’язання, фінансова стійкість, податковий контроль, управлінські рішення, tax management, tax system, tax flows, enterprise management system, tax policy, tax planning, tax compliance, consulting, management efficiency, tax optimization, tax risks, tax liabilities, financial stability, tax control, management decisions
Бібліографічний опис
Масленніков Є. І. Податковий менеджмент в системі управління підприємством / Є. І. Масленніков // Ринкова економіка: сучасна теорія і практика управління : зб. наук. пр. – Одеса : Одес. нац. ун-т ім. І. І. Мечникова, 2025. – Т. 24, вип. 1(59). – С. 40–61.
УДК
336.225.67:658