METHODICAL APPROACHES TO THE CHOICE OF TAX SYSTEMS AT THE ENTERPRISE

Abstract

The article is devoted to the study of methodological approaches to the choice of taxation system at domestic enterprises. It is established that the current state of economic activity of domestic enterprises is characterized by a significant tax burden, as evidenced by data from the State Tax Service of Ukraine. It was found that despite the presence of a significant number of ways to minimize the tax burden (ie reduce the tax base by not quite legal schemes), a fairly common tool of tax management is tax optimization (legal schemes and ways to reduce the tax burden on businesses). The list of indicators that allow to assess the level of tax burden on enterprises is given. It is determined that when implementing tax optimization it is advisable to take into account such criteria as the type of enterprise (because there are certain restrictions for the simplified taxation system), income (because there are certain restrictions for the simplified taxation system), the number of employees staff salaries, as well as the amount of accrued taxes), the amount of costs of the enterprise), which will affect the size of the company's profit as a basis for corporate income tax (including the cost of accounting) due to the complexity of accounting in the general system taxation), the form of settlements with suppliers and customers (as there are some restrictions on the simplified taxation system). It is also advisable to take into account the criteria developed by domestic scientists, such as the level of marginal income (<10-12% – general system of taxation, 15-20% – for non-payers of VAT – general system of taxation, for VAT payers – simplified system of taxation,> 25 30% – simplified system of taxation ) and profitability (at current rates of corporate income tax (18%) and single tax (5% for VAT evaders) in excess of profitability of 28% advised to move from simplified). It is established that when optimizing taxation, it is advisable to take into account the peculiarities of the management of each enterprise, as well as to involve specialists in tax consulting, which will significantly increase the rationale for choosing a tax system for the enterprise.