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Financial and Tax Management in the Enterprise Management System
Ivanchenkova L. V., Stepanenko S. V., Yevtushevska O. O.

Ivanchenkova, Larysa V., Stepanenko, Serhii V., and Yevtushevska, Olha O. (2022) “Financial and Tax Management in the Enterprise Management System.” Business Inform 4:125–129.
https://doi.org/10.32983/2222-4459-2022-4-125-129

Section: Finance, Money Circulation and Credit

UDC 658.29

Abstract:
The article considers the importance of effective development of tax management in enterprises. Weaknesses of the tax system that affect the activities of Ukrainian enterprises have been identified: frequent changes in the tax legislation of Ukraine, its contradictions, ambiguity and subjectivity in the interpretation of tax norms by regulatory authorities, law enforcement bodies, force owners and managers to look for ways to reduce the tax burden in order to strengthen its competitiveness in the market. It is analyzed how the COVID-19 pandemic affected the work of enterprises, including in the field of financial management. The process of tax management of the business entity is defined, which includes: target subsystem, providing subsystem, functional subsystem, management subsystem. The principles of tax planning, which can be classified into general and special, are considered. Ways to increase the effectiveness of tax management in the enterprise are formed: taking responsibility for control over tax risks, regularly and systematically participate in risk monitoring activities; cultivating appropriate thinking about risk. It is concluded that financial management together with the company's tax management will manage risks, release additional funds, thereby allowing to stabilize the company, give it the opportunity to develop and gain competitive advantage, which in the long run will increase the company's competitiveness.

Keywords: tax management, financial management, business, pandemic COVID-19, taxes.

Fig.: 3. Bibl.: 8.

Ivanchenkova Larysa V. – Doctor of Sciences (Economics), Professor, Head of the Department, Department of Digital Technologies of Financial Operations, Odesa National Academy of Food Technology (112 Kanatna Str., Odesa, 65039, Ukraine)
Email: [email protected]
Stepanenko Serhii V. – Candidate of Sciences (Economics), Senior Lecturer, Department of Finance, Banking and Insurance, State Biotechnological University (44 Alchevskykh Str., Kharkiv, 61002, Ukraine)
Email: [email protected]
Yevtushevska Olha O. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Digital Technologies of Financial Operations, Odesa National Academy of Food Technology (112 Kanatna Str., Odesa, 65039, Ukraine)
Email: [email protected]

List of references in article

Ofitsiinyi sait Svitovoho banku. https://www.enterprisesurveys.org/en/data/exploreeconomies/2019/ukraine
Beasley, M. et al. “Make Tax Planning a Part of Your Company's Risk Management Strategy“. Harward Business Review. 2020. https://hbr.org/2020/11/make-tax-planning-a-part-of-your-companys-risk-management-strategy
Vorfolomeiev, A. V. “Vplyv COVID-19 na ukrainski vyrobnychi pidpryiemstva ta dopomoha u vidnovlenni normalnoi roboty: zvit za rezultatamy opytuvannia Tsentru resursoefektyvnoho ta chystoho vyrobnytstva“ [Impact of COVID-19 on Ukrainian Manufacturing Enterprises and Assistance in Restoring Normal Operation: Report on the Results of a Survey Conducted by the Center for Resource Efficient and Clean Production]. Kyiv : Tsentr resursoefektyvnoho ta chystoho vyrobnytstva, 2020. https://ela.kpi.ua/bitstream/123456789/34835/1/Survey-Results-RECPC-%28Ukr%29.pdf
Blank, I. A. Finansovyi menedzhment [Financial Management]. Kyiv: Elha ; Nika-Tsentr, 2013.
Oliinyk, O. V., and Morozova, H. S. Finansovyi menedzhment : robocha prohrama ta metodychni vkazivky [Financial Management: Work Program and Guidelines]. Kharkiv, 2020.
Andrushchenko, V. L. “Synerhiini elementy ta efekty podatkovoho menedzhmentu“ [Synergistic Elements and Effects of Tax Management]. FinansyUkrainy, no. 9 (2007): 97-101.
Kneisler, O. V. Finansovyi menedzhment [Financial Management]. Ternopil: Vyd-vo «Ekonomichna dumka», 2018.
Dema, D. I. Finansovyi menedzhment [Financial Management]. Zhytomyr: ZhNAEU, 2018.

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