- Tytuł:
- Strategic responses in corporate tax planning using opportunity areas
- Autorzy:
-
Bondar, Mykola
Portna, Oksana
Iershova, Natalia - Powiązania:
- https://bibliotekanauki.pl/articles/2142894.pdf
- Data publikacji:
- 2021
- Wydawca:
- Centrum Badań i Innowacji Pro-Akademia
- Tematy:
-
tax planning
tax policy
taxation
zones of opportunity
development strategy
corporate responsibility
planowanie podatków
polityka podatkowa
opodatkowanie
strategia rozwojowa
odpowiedzialność biznesu - Opis:
- 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.
- Źródło:
-
Acta Innovations; 2021, 40; 31-43
2300-5599 - Pojawia się w:
- Acta Innovations
- Dostawca treści:
- Biblioteka Nauki
Artykuł