Strategic responses in corporate tax planning using opportunity areas

• Autorzy: Bondar Mykola , Portna Oksana , Iershova Natalia

Identyfikatory

DOI

10.32933/ActaInnovations.40.3

• Języki publikacji: EN

Abstrakty

EN

Using sampling for companies from EU member states and Ukraine, we find a significant and positive relationship between the company size and the amount of corporate taxes. We use questionnaires to determine the role of corporations in expanding the scope of tax management and discover an increased effect of corporate planning. Moreover, we offer a model of corporate tax planning considering the opportunity areas. This model determines the taxation framework for a company. We have developed a map to determine the degree of effective tax planning for a company. Finally, we use the functional-activity model of the tax planning process to substantiate the conclusion that the responsibility of the participants in such a process stipulates good business reputation. In general, our results suggest that corporate tax planning is an effective way to optimize tax liabilities.

Słowa kluczowe

EN

tax planning; tax policy; taxation; zones of opportunity; development strategy; corporate responsibility

PL

planowanie podatków; polityka podatkowa; opodatkowanie; strategia rozwojowa; odpowiedzialność biznesu

• Wydawca: Centrum Badań i Innowacji Pro-Akademia ; Ukrainian Academy of Sciences - Research and Development Centre for Industrial Problems of Development
• Czasopismo: Acta Innovations
• Rocznik: 2021
• Tom: no. 40
• Strony: 31--43
• Opis fizyczny: Bibliogr. 29 poz.

Twórcy

autor

Bondar Mykola

• Kyiv National Economic University named after Vadym Hetman, 54/1 Peremogy Avenue, 03057 Kyiv, Ukraine

• https://orcid.org/0000-0002-1904-1211

autor

Portna Oksana

• V.N. Karazin Kharkiv National University, 4 Svobody Sq, 61022 Kharkiv, Ukraine

• https://orcid.org/0000-0002-8803-4605

autor

Iershova Natalia

• National Technical University "Kharkiv Polytechnic Institute", 2 Kirpichov St, 61000. Kharkіv, Ukraine

• https://orcid.org/0000-0003-3544-3816

Bibliografia

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Uwagi

Opracowanie rekordu ze środków MEiN, umowa nr SONP/SP/546092/2022 w ramach programu "Społeczna odpowiedzialność nauki" - moduł: Popularyzacja nauki i promocja sportu (2022-2023).