TAX MANAGEMENT AS A TOOL FOR TAX CONTROL AT THE ENTERPRISE

Abstract

The main objective of the research is to conduct a comprehensive analysis of the theoretical foundations and practical instruments of tax management as a strategic component of a company's financial management system. The study aims to substantiate the necessity of transforming tax administration from a secondary accounting function into a proactive tool for ensuring financial stability and competitiveness. Special attention is paid to the development of adaptive tax planning principles and the integration of digital solutions (TaxTech) in the context of global de-offshorization and post-war economic recovery. The research is based on a systematic approach and a set of general scientific and specialized methods. The systematic analysis method was used to define tax management as a structured subsystem of corporate finance. The classification method allowed for the grouping of tax planning tools into external (strategic) and internal (operational) methods. A comparative analysis was applied to differentiate between traditional tax principles and new dominants arising from the martial law environment. The deductive method was utilized to formulate conclusions regarding the role of modern technologies, such as AI-monitoring and SAF-T, in preventive tax risk management. The study demonstrates that in modern market conditions, tax management encompasses a complex set of functions, including administration, planning, accounting, and control. It is established that the effective organization of tax processes relies on a combination of legitimate tax minimization and the preservation of financial liquidity. The research highlights that traditional principles (reasonableness, individuality, presumption of innocence) in 2026 must be supplemented by principles of adaptive mobility and socio-economic responsibility. The author argues that optimization methods should be divided into external (change of jurisdiction, legal form, or type of activity) and internal (accounting policy, contract schemes, depreciation). Particular emphasis is placed on the impact of international standards, such as BEPS and CFC rules, which make transparency and real economic substance (substance) mandatory for effective planning. The role of TaxTech tools-automated E-audits, AI-driven risk analysis, and BI-platforms-is characterized as a critical necessity for minimizing human error and ensuring real-time interaction with tax authorities. Originality / Value. The scientific novelty of the study lies in the expansion of the theoretical and methodological framework of tax management by introducing specific management principles tailored for crisis environments and digital transformation. The practical value is found in the development of concrete recommendations for using operational optimization methods and implementing Tax Data Analytics. The proposed approaches allow enterprises not only to reduce the tax burden legally but also to strengthen their business reputation («white status»), which is essential for accessing international grants, investments, and government contracts. The research provides a foundation for transitioning to a digital tax compliance model, ensuring long-term business sustainability in a transparent global economy.