AN ORGANIZATIONAL AND ECONOMIC MECHANISM TO RAISE THE EFFICIENCY OF TAX PLANNING AT ENTERPRISES

Objective: The article aims to develop an organizational and economic mechanism to improve the efficiency of tax planning in enterprises. The focus is on optimizing tax payments, reducing , tax burdens, and enhancing the overall tax management system within companies. Methods: The study employs a combination of abstract logic, theoretical generalization, and expert surveys to analyze tax planning at enterprises. Data were gathered from an expert pool with extensive experience in financial activities. The researchers used a systematization of tax planning methods and approaches, applying both general and specialized methods to explore various aspects of enterprise tax planning. Results: The study outlines a three-stage approach to efficient tax planning: the preparatory stage, the development of tax planning measures, and the implementation and control stage. The findings emphasize the need for precise data collection, analysis, and strategic decision- making to optimize tax payments. Key tax planning objectives include maximizing profit, minimizing tax burdens, and managing tax-related risks. Conclusion: Improving tax planning efficiency is essential for enhancing the financial performance and competitiveness of enterprises. The article recommends adopting tailored tax planning strategies, utilizing legal methods to reduce tax liabilities, and aligning tax planning with broader business goals. The study also highlights the importance of continuous monitoring and evaluation of tax planning measures.