TAX PLANNING AS AN INSTRUMENT FOR IMPLEMENTING THE STATE’S TAX POLICY

Анотація

The article examines tax planning as a key instrument for implementing the state’s tax policy, aimed at ensuring the effective formation of budget revenues, the stability of the financial system, and the achievement of strategic socio-economic objectives. The relevance of the study is determined by current challenges in Ukraine’s economy, including fluctuations in the exchange rate, the growth of tax arrears, the impact of wartime and crisis factors on the economic activity of enterprises and citizens, as well as temporary restrictions on tax control, which significantly affect the accuracy of forecasting tax revenues and the execution of the state budget. The purpose of the article is a comprehensive study of tax planning as an instrument for implementing the state’s tax policy, determining its role in ensuring the effective formation of state budget revenues and financial stability, as well as analyzing the factors that influence the accuracy of tax revenue planning. The study analyzes the implementation of the tax revenue plan for the main types of taxes in 2021–2025. The research showed that macroeconomic factors, in particular the dynamics of the hryvnia exchange rate against the US dollar, directly affect the volume of tax revenues, especially from import operations. Discrepancies between the forecasted and actual exchange rate led to an overestimation of expected budget revenues, creating risks of undercollection of financial resources and the need to adjust the expenditure side of the budget. The dynamics of tax arrears and the results of planned tax audits were also analyzed in detail, which indicate the effectiveness of the risk-oriented approach of tax authorities and its importance in implementing the state’s tax policy. Thus, effective tax planning combined with efficient control is a key mechanism for implementing tax policy, ensuring the financial stability of the state, and creating prerequisites for sustainable economic development. The results of the study can be used to improve state mechanisms for forecasting tax revenues, increase the efficiency of tax control, and develop fiscal policy strategies in complex economic conditions.

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