Blonska, V. I. (2010). Podatkove planuvannya yak element administruvannya maynovykh podatkiv [Tax Planning as the Element of Property Taxes Management]. Rehional'na ekonomika - Regional Economy, 58(4), 164-170. [in Ukrainian].

Authors

Resume

General features, basic stages and directions of tax planning are outlined. The comparative analysis of actual and prognosis property tax revenues is carried out, which made it possible to characterize the work of tax inspections of Lviv. The forecast models of revenues from vehicle owners’ tax and land tax in the city budget of Lviv are built. Expedience of tax revenues forecast is proved with the use of econometric models. Methods of evaluation of the tax planning efficiency are considered.

Keywords:

property taxes, tax planning, tax forecast, corporate tax planning