Abstract:

In the article the tax alternatives of the enterprises in the context of their multi-vector development are considered. Based on the research it is concluded that the alternative tax accompany the activity on each stage of its life cycle, from business registration to the cessation of business activities. An overview of recent tax changes in the external environment in Ukraine is done. It is established that the tax alternatives associated with various vectors of business entity (the formation of a reserve for doubtful debts, the application of special tax regimes, operations with securities, amortization policy management, foreign trade management, payment of excise duty, etc.). It is revealed that alternative tax in every case affect the determination of the tax base, method of calculating the tax, object of taxation, determination of the tax period, timing and manner of payment of tax, etc. As a result of recent changes of tax environment in Ukraine it is concluded its further dynamic development, which will give every other tax alternatives that should be addressed. It is proved that it will create the opportunity to minimize tax risks by different managers and owners and thus ensure the multi-vector business development. Author Biography Андрій Миколайович Дідик, National University «Lviv Polytechnic», Str. St. Bandera 12, Lviv, Ukraine, 79013 Candidate of Economic Sciences, Searcher Department of management and international business

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