Податковий менеджмент в системі управління авіаційним підприємством

Abstract

У статті досліджено сутність та роль податкового менеджменту в системі управління авіаційним підприємством. Розглянуто основні тенденції розвитку податкового менеджменту в Україні. Подано пропозиції по удосконаленню корпоративного податкового менеджменту на авіаційному підприємстві. The input of tax management in Ukraine gives to functioning to the fiscal mechanisms of new priorities in direction of mutual relations of taxpayers and supervisory organs as even participants and partners for the achievement of only aim: constructions of the economically developed democratic state. During the last years fiscal technologies not to a full degree answered the requirements of time and corresponding changes of both economic situation in the state and to the real problems of taxpayers. The lacks of home tax administration were predetermined by that swinging majority of decisions in relation to a management taxation was accepted and continue to be accepted accordingly the personal knowledge, intuition or interests of guidance of the state and her organizational structures, and untaken into account of world and historical experience is at forming of the national tax system, absence of the scientifically reasonable going near the analysis of consequences from her introduction is distorted initial aim of input of tax management. A management as important sphere of researches and methodical actions taxation presents part of general theory and practice of management. It is based on fundamental cognition of the political, economic, legal and other sciences enriched by modern home and foreign practice. One of constituents of state tax management there is organization of tax administration that must provide implementation of basic tasks of tax politics of the state. Therefore the special actuality is acquired by researches of theoretical, methodological and pragmatic foundations of tax politics and forming of the tax system in the state.