Vol.9, No.2, May 2020.                                                                                                                                                                                     ISSN: 2217-8309

                                                                                                                                                                                                                        eISSN: 2217-8333


TEM Journal



Association for Information Communication Technology Education and Science

Industrial Enterprise Tax Transaction Costs Planning Using Digital Tools


Olga Kudrina, Vira Shpileva, Yuliia Klius, Olena Lavrova, Oleksiy Esmanov, Olena Semenikhina


© 2020 Olena Semenikhina, published by UIKTEN. This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License. (CC BY-NC-ND 4.0)


Citation Information: TEM Journal. Volume 9, Issue 2, Pages 619-624, ISSN 2217-8309, DOI: 10.18421/TEM92-26, May 2020.


Received: 05 February 2020.

Revised:   27 April 2020.
Accepted: 04 May 2020.
Published: 27 May 2020.




The analysis of tax planning tools proved the feasibility of using the criteria: the essence of the tax burden on the enterprise and the stage of the tax planning process. The first criterion relates to the value of transaction costs, such as "price of obedience to law" and "price of independence". This led to the study of the integrated assessment of the tax load. The article proves that the taxes reduction in the amount of transaction costs does not lead to a decrease in all transaction costs, and therefore proposed the technology of developing non-periodic plans with the calculation of indicators of control and regulation of individual types of taxes. Analytical models were used to plan the tax expenditures: a model for calculating the extreme value in the presence of one main goal and meeting the set limits, and a model for calculating the extreme value in the presence of several goals and meeting the set limits.


Keywords –industrial enterprise tax, transaction cost, transaction costs planning, economy, tax planning.



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