RESEARCH OF PRINCIPLES AND METHODS OF COMMERCIAL BANKS TAX MITIGATION IN THE UP-TO-DATE CONDITIONS
Journal Title: Сучасний стан наукових досліджень та технологій в промисловості - Year 2018, Vol 6, Issue 4
Abstract
The subject matter of the article is commercial banks tax mitigation. The goal of the work is identifying areas and developing a method for commercial banks tax mitigation based on theoretical basis. The following tasks were solved in the article: systematism of principles and criteria for commercial banks tax mitigation, developing a system of indicators used to identifying the level of tax mitigation, determining the stages, methods, and types of commercial banks tax mitigation. The following methods used are – general scientific, analysis, structuring and classification of the main components of the tax mitigation system. The following results were obtained – a method for commercial banks tax mitigation in updated conditions was developed, as follows: a system of principles, criteria, indicators, stages, methods and types of tax mitigation was developed. The author's definition if the concept "tax mitigation" is formulated after a comprehensive analysis of the views and approaches currently available to understanding its essence and the necessary clarifications arising from the compilation of the practice of tax legal relations. The suggested formulations for the first time are combined and specified the stages of the tax process, alternative options for the subject of the structure, and also reflected the interconnection between tax and tax mitigation with different stages of tax legal relations. Conclusions: disclosure of the methodology for commercial banks tax mitigation will be the theoretical basis for realization the economic goals for the participants in tax relations: the state in ensuring an increase in the budget revenues through taxes and economic agents in the form of taxpayers – commercial banks in ensuring cost minimization. The presence of its own separate content, principles of implementation, elements, methods of carrying out, multicriteria classification of varieties and other characteristics in tax mitigation makes it possible to isolate it as an independent branch of scientific knowledge, which in one’s turn will ensure a certain interest among participants in tax relations to this area in order to preform various research.
Authors and Affiliations
Olexii Kryshan, Elena Bondarets, Daria Liebiedieva, Liudmyla Chyzhova
Keywords
Related Articles
- EP ID EP472266
- DOI 10.30837/2522-9818.2018.6.120
- Views 86
- Downloads 0
ORGANIZATIONAL AND ECONOMIC POTENTIAL OF RE-ENGINEERING BUSINESS PROCESSES IN THE CONTEXT OF MARKETING ACTIVITY OF AN INDUSTRIAL ENTERPRISE TO ENSURE ITS EFFICIENT INNOVATIVE ACTIVITY
The subject matter of the study is the principle of organization of innovative activity of domestic industrial enterprises and functional links between marketing and innovation activities in the process of re-engineering...
PRINCIPLES AND STRUCTURE OF THE METHODOLOGY OF RISK-ADAPTIVE MANAGEMENT OF PARAMETERS OF INFORMATION AND TELECOMMUNICATION NETWORKS OF CRITICAL APPLICATION SYSTEMS
The subject matter of the article is the processes of structural synthesis and parametric analysis of information and telecommunication networks (ITN). The aim is to develop the methodological apparatus which will enable...
PROCESSING EXPERT INFORMATION IN THE CONTEXT OF COLLECTIVE ASSESSMENT OF A TOURIST INFRASTRUCTURE
The subject matter of the article is the process of processing expert information in the context of the collective assessment of a tourism infrastructure. The tourism infrastructure is a complex of interconnected actions...
PARAMETRIC SYNTHESIS OF MODELS FOR MULTICRITERIAL ESTIMATION OF TECHNOLOGICAL SYSTEMS
The subject matter of the article is the problem of multicriteria estimation of the properties of technological systems (TS) in the process of their structural-parametric optimization. The goal of the study is to increas...
BIOTECHNICAL SYSTEM FOR INTEGRATED OLFACTOMETRY DIAGNOSTICS
The subject matter of the article is the process of olfactometric research of a human olfactory function. The object of the study is a biotechnical system which includes a method for increasing the objectivity of olfacto...