DETERMINANTS OF INTEGRATION OF TAX CONSULTING INTO THE STRATEGIC MANAGEMENT SYSTEM OF THE ENTERPRISE

Abstract

The purpose of the article is to substantiate the theoretical foundations of the integration of tax consulting into the strategic management system of an enterprise and to identify areas for strengthening its influence on the validity of management decisions and the achievement of long-term development goals of business entities. The methodological basis of the study is made up of general scientific and special methods of scientific knowledge. In particular, the methods of analysis and synthesis were used to reveal the content of tax consulting and its functions in the strategic management of the enterprise. Using a systemic approach, the relationships between consulting support and the strategic goals of the business entity were determined. The classification method was used to systematize external and internal determinants of integration. Logical generalization was used when forming conclusions regarding the organizational consolidation of tax consulting in the management system of the enterprise. The article explores the theoretical and applied principles of integrating tax consulting into the system of strategic management of an enterprise. It is substantiated that the intensification of changes in the field of tax legislation and the growth of tax risks necessitate the inclusion of consulting support in the processes of forming and implementing a corporate strategy. The external and internal determinants of such integration are systematized on the basis of the institutional instability of the modern business environment and the strengthening of the processes of digitalization of tax control. The functional role of tax consulting in substantiating strategic decisions on investment, financing, organizational transformation and the choice of business models is determined. It is found that the systematic interaction of consultants with the management of the enterprise ensures timely consideration of the tax consequences of longterm decisions and the coordination of tax policy with the general development goals of the business entity. It is proven that the preventive nature of consulting support contributes to reducing regulatory uncertainty and preventing financial losses of the enterprise. It has been established that the effectiveness of tax consulting integration depends on the continuity of information interaction and the focus on creating long-term economic value.