Theoretical aspects of management of the enterprisetax payments

The subject of the study is the management of tax payments in the system of enterprise financial management. The purpose of the research is to summarize the organizational and economic basics of the company's tax payments management and identify ways to improve it. Methodology of work. To solve the tasks the following research methods have been used: dialectical method of scientific cognition, method of analysis and synthesis; method of comparison; method of data generalization. Results of the work: the need to carry out tax payments management at the enterprise has been substantiated, the theoretical basics of the development of this management system have been summarized and its main tools have been considered, practical directions for improving corporate tax management in the system of the enterprise financial resources management have been offered. Conclusions. Tax payments act as a significant and influential tool in regulating the economic relations of the state and business entities. In recent years, there has been an increase in the tax burden on business entities, which has caused the need to introduce effective management of tax payments as one of the most important components of financial management. It was established that the main tools for managing enterprise tax payments are tax planning, tax budgeting, accounting system and tax control. Management accounting should serve as the information basis for making effective management decisions on the management of tax payments at the enterpris