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[2]     Vilkova E., Romanovsky M. Tax planning. Pyter, St. Petersburg, 2004. (in Russian)

[3]     Yeliseyev A.V., Zavgorodniy A.H. Tax planning in the system of financial management of the enterprise. Finanse of Ukraine, 8 (2009), 131-134. (n Ukrainian)

[4]     Usenko L.M. Methods of improving tax planning at the enterprise. State and regions. Series: Economics and Enterprise, 2 (2006), 417-421. (in Ukrainian)

[5]     Barulin S.V., Ermakova E.A., Stepanenko V.V. Tax management. Finance and statistics, Moscow, 2010. (in Russian)

[6]     Lykova L.N., Bukina I.S. Tax systems of foreign countries. KNORUS, Moscow, 2012. (in Russian)

[7]     Onishchuk Yu. Tax planning the right of organization of the taxpayer in the fulfillment of tax obligations. Entrepreneurship, Economy and Law, 9 (2007), 59-61. (in Ukrainian)

[8]     Barabanova V.V. Theoretical aspects of tax planning of enterprises. Investment: Practice and Experience, 2 (2013), 115-117. Available at: (in Ukrainian)

[9]     Suprunenko S.A. Improvement of tax planning in the interests of the state and the enterprise. Theoretical and Practical Aspects of Economics and Intellectual Property, 8 (2009), 349-352. (in Ukrainian)

[10]  The Tax Code of Ukraine from 23.12.2010 N2856-VI. Available at: (in Ukrainian)

[11]  Ivanov Yu.B., Karpova V.V., Karpov L.N. Tax planning: principles, methods, tools. INJEC, Kharkiv, 2006. (in Russian)


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