Technological maps and their availability in the tax planning

Authors: 

Olihovskyi V.Y.

The issue of the optimization of tax payments discharge is relevant in any economic
situation. The use the principles, methods and tools of tax planning enables you to monitor the
fulfilment of tax liabilities, to increase the tax management efficiency and reduce the tax
burden. People who take part in the implementing of the concept of tax planning at the
company are the directly employees of tax planning department or authorized specialist of tax
planning (accountant, CFO, lawyer, etc.) and workers who indirectly (partly) involved at least
in one stage of tax planning. It is important to have consistent and clear organization of this
process in the company. Therefore, for the purpose of the effective implementation it is
necessary to provide the participants of tax planning in their workplace by the technological
maps developed for each scheme and tool of tax planning used by the economic agent.
The article examines the nature of technological maps, their classification and area of
use. The possibility of the technological maps usage in the tax planning is investigated.