Співвідношення поняття «податкове планування» із суміжними податково-правовими категоріями
Correlation of the concept of “tax planning” with related tax and legal categories

Summary/Abstract: The correlation of the concepts of “tax planning” and “tax compliance”, which is becoming especially relevant in the context of the transformation of the tax system of Ukraine and the introduction of a risk-based approach to tax administration is carried out. It is stated that the absence of the definition of “tax planning” in the current tax legislation of Ukraine creates legal uncertainty for both taxpayers and regulatory authorities. The relevance of distinguishing such related categories as “tax planning”, “tax evasion”, “optimization”, “tax compliance”, etc. is emphasized. Legislative norms, scientific approaches to definitions, and the practical significance of concepts for the state and the taxpayer are analyzed. It is substantiated that both tax planning and tax compliance can be implemented by both taxpayers (at the micro level) and regulatory authorities (at the macro level). Both phenomena have a common goal – compliance with tax legislation, but differ in functional content, implementation tools, boundaries, and legal nature.

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