Tax planning as a means of harmonisation of interrelationship between state and economic entities

Abstract

The essence of tax harmonization in economic development is disclosed. The approaches to interpretation of "sustainable development" phenomenon are explored. There have been also formulated basic principles and measures of sustainable development strategy in tax relations sphere within a matter of interrelationships of state and economic entities. Researchers distinguished the main problems that appear in a tax planning processes, analysed the stages of tax relationship harmonisation and grounded their essence and specifics in modern economic conditions. There has been either carried-out the theoretical analysis of contemporary tax planning trends specifying the methodology formation in this sphere. Directions of harmonization of interrelations in tax system are distinguished.  There have been formed scientific methods recommendations on comprehensive strategy formulation of tax system reformation in order to provide the economic increasing. The place of tax planning in economics and financial security system in the conditions of post-crisis development of economics are specified. According to the research results the theoretical, methodological and practical need in use of tax planning as conceptual element of formation of taxation mechanism due to discovered stable connections, harmonization of relations of economic relations subjects and factors of development of state tax system are defined.