Tax Budgeting in the Enterprise in Conditions of the Variable Business Environment: to Be or not to Be

In the process of achieving strategic goals of development, enterprise management should have an understanding of the amount of available resources and capabilities. In this context, the process of corporate planning of an enterprise plays an important role, based on the use of various methodological methods and techniques, among which is the widely known budgeting of the business entity and its tax payments. It has been determined that budgeting of business processes of the enterprise in recent years is accompanied by ambiguous scientific statements and practical recommendations, among which there are both supporters and opponents of the traditional method of budgeting. The purpose of the publication is to clarify the feasibility of using the budget method of enterprise management, in a changing business environment, review its existing advantages and disadvantages, as well as comparison with alternative methods of enterprise planning and its tax payments. The study focuses on fiscal budgeting in the enterprise, as the transformations in the domestic economy are accompanied by an increase in the tax burden and a more streamlined administration of taxes and fees, which ultimately requires management to better plan future tax payments and accumulate the necessary cash reserves. Established, the main alternative to classical budgeting at the enterprise is an adaptive approach to its management called "Beyond Budgeting". However, the authors of the article are convincing statements about the necessity and economic expediency of using the budget method of enterprise management. Rational tax budgeting at an enterprise allows him to form a "road map" for his management in the planned period.