РОЗВИТОК ПОДАТКОВОГО ПОТЕНЦІАЛУ ПРОМИСЛОВИХ ПІДПРИЄМСТВ У НОВИХ УМОВАХ ГОСПОДАРЮВАННЯ

Анотація

Statement of the problem: under present conditions of state management when in Ukraine are transformational changes associated with the forces of both global character (digitalization, informatization, transition to a new technological order, etc.), and with internal reforming factors (reform of public management and administration, economic reform, etc.), the resource support (financial, informational, interface, communication, etc.) Of these evolutions is particularly important) Of these evolutionary transformations. The goal of the research is to identify the factors that influence the formation and development of the tax potential of domestic industrial enterprises. The subject of research is the tax potential of industrial enterprises. Methods used in the research: comparative and decomposition analysis, systematization and logical generalization.The hypothesis of the research: it is assumed that taking into account the influence of the factors that occur in the new conditions of state management, with the tax potential of industrial enterprises will contribute to a more accurate assessment of the tax base of taxpayers and improve the efficiency of budgeting at both the state and local levels. Layout of the main material. As a result of the analysis of definitcii "tax potential" and "budget potential" revealed an important feature of the tax potential, which is associated with the possibility of taking into account not only the tax base, and reserves, which can be used in a situation of budget deficit, as well as to reconcile disparities in the development of different territories/regions. Originality and practical relevance of the research. It is requested to expand groups of factors that affect the formation and development of the tax potential of taxpayers (to analyze the globalization, information, interface factors), which will contribute to a more accurate assessment of the tax base. Conclusions and prospects for further research. The results of the research can be put into the basis of optimizattion model of differentiation levels of budget planning, which will ensure increase the efficiency of budgeting processes.

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