Year: 2025
Type: article
Abstract: The purpose of this article is to develop a platform model for active taxpayer interaction with government institutions as a tool for tax strategy development by organizations. Materials and Methods. The methodological basis for this article was the author's previously obtained research results on the topic under study, the works of foreign authors, and the author's own conclusions based on a systems and process approach and a qualitative analysis of the problems and limitations of tax strategy development. Results. This article proposes and substantiates the author's concept of a "platform model of tax strategizing," which is unique in existing literature and practice. It represents an innovative tool for aligning the interests of the state and business. It is based on the use of a digital platform that ensures a transparent, algorithmic, and often iterative process of negotiation and coordination of relationships between taxpayers and the state. Conclusion. The developed platform model of mutual obligations between taxpayers and the state includes two levels: the first level is mass interaction with a set of specific projects offered to organizations for implementation in exchange for tax incentives calculated according to pre-approved algorithms; the second level is strategic negotiations, where organizations initiate projects and tax incentives.
Authors: Конончук, И.А., Kononchuk, I.А.
Language: Russian
Subfield: Accounting
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W7120635404