PRINCIPLES OF ENTERPRISE TAX STRATEGY BUILDING

Content of the enterprise tax strategy is considered. Role of principles in building the above strategy is shown. The following specific features of principles in building the enterprise tax strategy are considered: ability of using the existing variants of maneuvering in accounting and tax payments; compliance to common principles of building the strategy of any kind and linking with principles of entrepreneurial activity, taxation and interaction between tax payers and tax administration and the principles of state tax system. According to the results of studying the said aspects of principle basis for building the enterprise tax strategy, the basic principles of the mentioned strategy building are suggested. These principles fall under three groups: common, legal and economic. It is shown that the variety of principles is the specific feature of building the enterprise tax strategy. It is proved that legal principles significantly limit activity of economic principles and make specific nature of common principles activity.