Improvement of Tax Planning as a Method of State Governance

Abstract

The urgency of the issue of improving the avoidance of double taxation in the conditions of development of foreign cooperation in the field of international tourism, increase the investment attractiveness of the economic sector of Ukraine. Analyzed existing research and development tax planning as a method of governance.Monitoring of modern methods of international tax planning aimed at preventing double taxation. We consider a legal solution to the problem of double taxation, which is focused on the dominant issue of the repatriation of proceeds with consistent implementation of all provisions of the current legislation. Formulated a set of measures, including the main technical mechanisms of corporate international tax planning.The directions of the modernization of the tax legislation of Ukraine on the improvement of the taxation of travel services in international operations.