Operative tax planning as a key element of industrial enterprise’s business reputation

Economic Annals-ХХI: Volume 141, Issue 5-6, Pages: 90-93

Citation information:
Ponikarov, V., Kozhushko, O., & Butenko, K. (2014). Operative tax planning as a key element of industrial enterprise’s business reputation. Economic Annals-XXI, 5-6, 90-93. https://ea21journal.world/index.php/ea-v141-22/

Valerii Ponikarov
PhD (Economics),
Professor,
Kharkiv National University of Economics named after S. Kuznets
9a Lenin Ave, Kharkiv, 61166, Ukraine
elsvit@ukr.net

Olha Kozhushko
PhD (Economics),
Lecturer,
Kharkiv National University of Economics named after S. Kuznets
9a Lenin Ave, Kharkiv, 61166, Ukraine
olga_kozhushko_z@ukr.net

Karina Butenko
Lecturer,
Kharkiv National University of Economics named after S. Kuznets
9a Lenin Ave, Kharkiv, 61166, Ukraine
karina.butenko@ukr.net

Operative tax planning as a key element of industrial enterprise’s business reputation

Abstract. In the current economic conditions, characterized by high uncertainty and substantial tax environment, tax burden on industries, special importance is given to the improvement of decision-making speed in the field of taxation. An important component of that is operative tax planning. The authors ground the necessity of operative tax planning as a key element of industrial enterprise’s business reputation by development of a model of discrete space situational finding out of ways for quick intellectual capital respond to uncertain tax environment and creation a game model of operative tax planning mechanism at industrial enterprise. The models developed give the opportunity of rapid response under tax environment uncertainty, depending on the size of the deviation from the specified search parameters. This discrete space situational approach allows solving the problem of the possible scenarios choice in a continuous space of «intellectual capital – tax environment». The game model of effective operative tax planning mechanism allows assessing the optimal number of involved employees to remove the maximum amount of tax risks and threats.

Keywords: Operative Tax Planning; Business Reputation (Goodwill); Intellectual Capital; Knowledge Capital; Financial Stability, Game Model

JEL Classification: L14; F32; H23; L52; O21

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Received 13.04.2014