%0 Journal Article %T §³§µ§¹§¡§³§¯§¡ §±§²§¡§¬§´§ª§¬§¡ §©§¡§³§´§°§³§µ§£§¡§¯§¯§Á §®§¦§´§°§¥ §£ §±§°§¥§¡§´§¬§°§£§°§¤§° §±§­§¡§¯§µ§£§¡§¯§¯§Á §£ §¥ §Á§­§¾§¯§°§³§´ §± §¥§±§²§ª §®§³§´§£ §±§²§°§£ §¥§¯§ª§· §¬§²§¡ §¯ §³§£ §´§µ §£ §±§°§³§´§¬§²§ª§©§°§£§ª§« §±§¦§² §°§¥ MODERN METHODS OF PRACTICE TAX PLANNING IN THE ENTERPRISE LEADING COUNTRIES IN THE POST-CRISIS PERIOD §³§°§£§²§¦§®§¦§¯§¯§¡§Á §±§²§¡§¬§´§ª§¬§¡ §±§²§ª§®§¦§¯§¦§¯§ª§Á §®§¦§´§°§¥§°§£ §¯§¡§­§°§¤§°§£§°§¤§° §±§­§¡§¯§ª§²§°§£§¡§¯§ª§Á §£ §¥§¦ %A §À.§°. §©§¡§¢§¡§²§¦§¯§¬§° %J Strategy of Ukraine : Economics, Sociology, Law %D 2012 %I National Aviation University %X §¥§à§ã§Ý §Õ§Ø§Ö§ß§à §ã§å§é§Ñ§ã§ß §Þ§Ö§ä§à§Õ §á§à§Õ§Ñ§ä§Ü§à§Ó§à§Ô§à §á§Ý§Ñ§ß§å§Ó§Ñ§ß§ß§ñ, §ñ§Ü §Ó§Ú§Ü§à§â§Ú§ã§ä§à§Ó§å§ð§ä§î§ã§ñ §á §Õ§á§â§Ú §Þ§ã§ä§Ó§Ñ§Þ§Ú §á§â§à§Ó §Õ§ß§Ú§ç §Ù§Ñ§â§å§Ò §Ø§ß§Ú§ç §Ü§â§Ñ §ß, §à§ã§à§Ò§Ý§Ú§Ó§à§ã§ä §ç §Ù§Ñ§ã§ä§à§ã§å§Ó§Ñ§ß§ß§ñ §å §á§à§ã§ä§Ü§â§Ú§Ù§à§Ó§Ú§Û §á§Ö§â §à§Õ. §±§â§à§Ñ§ß§Ñ§Ý §Ù§à§Ó§Ñ§ß §Þ§Ö§ä§à§Õ§Ú §Þ§à§Ø§å§ä§î §Ò§å§ä§Ú §Ñ§Õ§Ñ§á§ä§à§Ó§Ñ§ß §Õ§à §ã§á§Ö§è§Ú§æ §Ü§Ú §ß§à§Ó§à§Ô§à §å§Ü§â§Ñ §ß§ã§î§Ü§à§Ô§à §á§à§Õ§Ñ§ä§Ü§à§Ó§à§Ô§à §Ù§Ñ§Ü§à§ß§à§Õ§Ñ§Ó§ã§ä§Ó§Ñ §ä§Ñ §Ù§Ñ§ã§ä§à§ã§à§Ó§Ñ§ß §Ó §ä§é§Ú§Ù§ß§ñ§ß§Ú§Þ§Ú §ä§à§Ó§Ñ§â§à§Ó§Ú§â§à§Ò§ß§Ú§Ü§Ñ§Þ§Ú §Õ§Ý§ñ §á§â§Ú§ã§Ü§à§â§Ö§ß§ß§ñ §á§à§ã§ä§Ü§â§Ú§Ù§à§Ó§à§Ô§à §Ó §Õ§ß§à§Ó§Ý§Ö§ß§ß§ñ §ß§Ñ§è §à§ß§Ñ§Ý§î§ß§à §Ö§Ü§à§ß§à§Þ §Ü§Ú. The author examines of modern methods of tax planning, which are using on enterprises of leading foreign countries, particularities of their using in post-crisis period. The analyzed methods can be adopted for specific of new ukrainian tax legislation and put in practice of domestic producers for escalation of post-crisis recovery of the national economy. §ª§ã§ã§Ý§Ö§Õ§à§Ó§Ñ§ß§í §ã§à§Ó§â§Ö§Þ§Ö§ß§ß§í§Ö §Þ§Ö§ä§à§Õ§í §ß§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §á§Ý§Ñ§ß§Ú§â§à§Ó§Ñ§ß§Ú§ñ, §Ü§à§ä§à§â§í§Ö §Ú§ã§á§à§Ý§î§Ù§å§ð§ä§ã§ñ §á§â§Ö§Õ§á§â§Ú§ñ§ä§Ú§ñ§Þ§Ú §Ó§Ö§Õ§å§ë§Ú§ç §Ù§Ñ§â§å§Ò§Ö§Ø§ß§í§ç §ã§ä§â§Ñ§ß, §à§ã§à§Ò§Ö§ß§ß§à§ã§ä§Ú §Ú§ç §á§â§Ú§Þ§Ö§ß§Ö§ß§Ú§ñ §Ó §á§à§ã§ä§Ü§â§Ú§Ù§Ú§ã§ß§í§Û §á§Ö§â§Ú§à§Õ. §±§â§à§Ñ§ß§Ñ§Ý§Ú§Ù§Ú§â§à§Ó§Ñ§ß§ß§í§Ö §Þ§Ö§ä§à§Õ§í §Þ§à§Ô§å§ä §Ò§í§ä§î §Ñ§Õ§Ñ§á§ä§Ú§â§à§Ó§Ñ§ß§í §Ü §ã§á§Ö§è§Ú§æ§Ú§Ü§Ö §ß§à§Ó§à§Ô§à §å§Ü§â§Ñ§Ú§ß§ã§Ü§à§Ô§à §ß§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §Ù§Ñ§Ü§à§ß§à§Õ§Ñ§ä§Ö§Ý§î§ã§ä§Ó§Ñ §Ú §á§â§Ú§Þ§Ö§ß§ñ§ä§î§ã§ñ §à§ä§Ö§é§Ö§ã§ä§Ó§Ö§ß§ß§í§Þ§Ú §ä§à§Ó§Ñ§â§à§á§â§à§Ú§Ù§Ó§à§Õ§Ú§ä§Ö§Ý§ñ§Þ§Ú §Õ§Ý§ñ §å§ã§Ü§à§â§Ö§ß§Ú§ñ §á§à§ã§ä§Ü§â§Ú§Ù§Ú§ã§ß§à§Ô§à §Ó§à§ã§ã§ä§Ñ§ß§à§Ó§Ý§Ö§ß§Ú§ñ §ß§Ñ§è§Ú§à§ß§Ñ§Ý§î§ß§à§Û §ï§Ü§à§ß§à§Þ§Ú§Ü§Ú. %K §ã§Ó §ä§à§Ó§Ñ §Ö§Ü§à§ß§à§Þ §é§ß§Ñ §Ü§â§Ú§Ù§Ñ %K §á§à§Õ§Ñ§ä§Ü§à§Ó§Ö §á§Ý§Ñ§ß§å§Ó§Ñ§ß§ß§ñ %K §Ñ§ß§ä§Ú§Ü§â§Ú§Ù§à§Ó§Ñ §á§à§Õ§Ñ§ä§Ü§à§Ó§Ñ §á§à§Ý -§ä§Ú§Ü§Ñ %K §á§à§ã§ä§Ü§â§Ú§Ù§à§Ó§Ú§Û §á§Ö§â §à§Õ %K §á§à§Õ§Ñ§ä§Ü§à§Ó §á §Ý§î§Ô§Ú %K §±§à§Õ§Ñ§ä§Ü§à§Ó§Ú§Û §Ü§à§Õ§Ö§Ü§ã §µ§Ü§â§Ñ §ß§Ú %U http://jrnl.nau.edu.ua/index.php/SR/article/view/4712