BUSINESS INFORM №11-2016

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Section: Finance, Money Circulation and Credit
UDC 336.201
Paientko T. V., Proskura K. P.
The Essence and Principles of Budgeting Taxes (p. 300 - 304)
The article is concerned with the essence and role of budgeting taxes for the contemporary enterprise. Such principles of budgeting taxes as consistency, information, flexibility have been substantiated; practical recommendations on how to use them have been provided. The tax budget provides the ability to forecast the future cash outflow in connection with the payment of taxes. This allows to pro-actively provide the necessary amount of monetary means and, in the case of their insufficiency – to find additional sources for covering the temporary cash gaps and thereby avoid penalties. Technology of budgeting at the researched enterprise has been developed taking into consideration the allocated principles. Observance of them enables company to manage taxes timely, even in the case of some radical changes in its activities. The effect of introducing the budgeting system at enterprise has been calculated.
Keywords: budgeting, taxes, tax planning, budgeting taxes
Tabl.: 2. Bibl.: 9.

Paientko Tetiana V. – Doctor of Sciences (Economics), Professor, Professor, Department of Finance named after V. M. Fedosov, Kyiv National Economic University named after Vadym Hetman (54/1 Beresteiskyi Ave., Kyiv, 03057, Ukraine)
Email: [email protected]
Proskura Kateryna P. – Doctor of Sciences (Economics), Associate Professor, Professor, Department of Audit, Kyiv National Economic University named after Vadym Hetman (54/1 Beresteiskyi Ave., Kyiv, 03057, Ukraine)
Email: [email protected]

Article is written in Russian
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Reference to this article:
Paientko, Tetiana V., and Proskura, Kateryna P. (2016) “The Essence and Principles of Budgeting Taxes.” Business Inform 11:300–304.

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