TY - GEN A1 - Melekh, Yaroslav A2 - Winiarski, Marcin PB - Wydawnictwo Uniwersytetu Wrocławskiego N2 - In the article a review is made of the content of tax planning procedure as one of the functions of financial management of a company whose goal is the optimization of taxation with the requirements of civil and tax legislation of Ukraine. The author has researched the features of entity and its basic criteria for optimization — legitimacy, reliability, rationality, autonomy, professionalism and efficiency. The research establishes the basic principles of optimization of taxation of companies and defi nes its stages and types of risks that affect the increase in taxation: information, process, environment, reputation. L1 - http://repozytorium.uni.wroc.pl/Content/108891/PDF/10_Melekh_Y_The_procedure_of_tax_planning_in_Ukraine.pdf CY - Wrocław L2 - http://repozytorium.uni.wroc.pl/Content/108891 PY - 2011 KW - Ukraine KW - tax planning KW - financial management KW - taxaction T1 - The procedure of tax planning in Ukraine UR - http://repozytorium.uni.wroc.pl/dlibra/publication/edition/108891 ER -