Conceptual Approaches to the Formation and Control of the Implementation of Tax Strategy of Agricultural Business Entities

Анотація

The article substantiates the theoretical and methodological foundations for the formation of a tax strategy of agricultural business entities and develops approaches to organizing the control of its implementation as interrelated elements of the enterprise tax management system. The essence of the tax strategy is specified as a system of interrelated managerial decisions and measures aimed at achieving the long-term objectives of enterprise activity in the field of taxation, taking into account the requirements of tax legislation, the level of tax risks, and the requirements for transparency of enterprise activities. The stages of tax strategy formation are systematized, including analysis of the tax environment, goal setting, identification of tax risks, development and evaluation of alternative tax decisions, planning, implementation, monitoring, and adjustment of the strategy. The expediency of structuring these stages by management levels (strategic, tactical, and operational) is substantiated, which ensures the consistency of managerial decisions and increases the effectiveness of their implementation. The influence of the sectoral specifics of agricultural business on the process of tax strategy formation is determined, particularly the seasonality of production, dependence on natural and climatic conditions, uneven financial flows, as well as the specifics of state regulation and the application of special tax regimes. The necessity of integrating a risk-oriented approach and the principles of tax compliance into the process of tax strategy formation and implementation is substantiated. The essence, functions, and tools of controlling the implementation of the tax strategy are revealed, which is considered as a systemic process of evaluating the effectiveness of tax decisions, identifying deviations, and making adjustments. It is determined that control should be integrated into all levels of enterprise management and perform the function of providing feedback within the tax management system. An integrated model for the formation and control of the implementation of the tax strategy of agricultural business entities is proposed, which combines the processes of its development, implementation, and control within a unified management system and ensures the consistency of managerial decisions and the adaptability of tax decisions to changes in operating conditions.

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