TAX PLANNING AS ONE OF THE FUNCTIONAL STAGES OF THE REGIONAL TAXATION MANAGEMENT PROCESS

Анотація

The article reveals the importance of tax planning as one of the most important functional stages of the process of regional tax management, whose main purpose is to analyze the receipt of taxes, tendencies and factors for the development of their tax bases, and on this basis the economic justification of qualitative and quantitative parameters of budgetary allocations in the budget within the framework of the tax concept, formed with regard to the specifics of the regional paradigm of socio-economic development; the analysis of the revenue part of the Consolidated Budget of Ukraine for 2014—2018 and its structure, the tendency is revealed that the priority budget-forming role belongs to tax revenues, which make 81% on average for the studied period and this trend in Ukraine has become. The implementation of tax planning in the system of state (regional) regulation of economy in Kyiv region is considered, it is determined that the tax actions of the state will allow it not only to ensure proper functioning, but also to use its resources and instruments of influence to achieve the goals of economic development of the region. Performance of planned tax revenues of Kyiv region is positive, given that tax planning has been properly implemented in practice. It is determined that the main tasks of tax planning are: forecasting the socio-economic needs of the region as a whole and in terms of territories; the level of inflation, price indices and other; assessment of the region's aggregate income, its economic, financial and tax potential; taking into account the economic growth rate of the region. Tax planning is based on a prospective assessment of the profitability of territories and terrain. One of the effective tools used to make this estimate is to forecast tax revenue based on a preliminary estimate of the gross regional product. The article proposed in the implementation of the tax planning process, focused on the development of effective options for establishing local taxes and fees that will allow a guaranteed replenishment of the revenue part of the regional budget, can be used in forming the tax concept of the region.

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