FUNCTIONAL MISSION OF SWOT ANALYSIS IN THE PROCESS OF MODELING THE TAXATION STRATEGY OF THE ENTERPRISE

Abstract

The article is devoted to the study of appropriate tools to use in the process of developing an enterprise's taxation strategy. It has been established that the present actualizes the need to build an effective, perfect tax system, since during the state of war the implementation of entrepreneurial activity is a difficult issue, because the unpredictability of conditions, the need for post-war recovery of the Ukrainian economy, gaps and inconsistencies in tax legislation, increased tax pressure reduce the activity of business activities. The author's attention in this scientific work will be focused on the justification of organizational requirements that must be taken into account in the process of conducting a SWOT analysis, recommendations for the formation of a working group of employees and information support for conducting research, as well as the characteristics of the stages of application of this tool. The purpose of writing a scientific work is to substantiate the functional mission, features and stages of conducting a SWOT analysis in the process of modeling the company's taxation strategy. The author researched what requirements and conditions must be met in the process of applying SWOT analysis. The composition of the team, which should be involved in the SWOT analysis process, is justified. The general structure of information support for conducting a SWOT analysis in the process of developing a company's taxation strategy, which consists of legal, accounting and other components, has been determined. The need to assess the tax burden and the effectiveness of tax planning has been proven. Indicators, that are appropriate for use in practice, are summarized for the indicated groups. Considering that the accounting component is an important component of information support when conducting a SWOT analysis, it has been proven that accounting data must meet quality characteristics: fundamental (honesty, truthful presentation) and reinforcing (comparability, verifiability, timeliness, comprehensibility). The stages of SWOT analysis in the process of strategy modeling are summarized and characterized. It has been proven that the SWOT analysis has a number of advantages (simplicity of conducting, universality, operative assessment of the maximum number of factors), which allow you to draw accurate conclusions, determine priority strategic tasks and form a valuable basis for developing an effective corporate taxation strategy.