THE USE OF SEPARATE TOOLS TAX BENCHMARKING TO MINIMIZE TAX EXPOSURE
Objective: to Examine the use of individual tools tax benchmarking to minimize tax exposure. Methods: a dialectical approach to cognition of social phenomena, allowing to assess the use of separate tools tax benchmarking to minimize tax exposure. Also the paper used General scientific methods (dialectic, analysis, synthesis, consistency, complexity), and other special techniques and procedures. Results: currently, competition in any field has taken a global dimension. The leaders of many companies understand that it is necessary to comprehensively study the positive experience of competitors in order to make money and predict your own successful future. To keep up with more successful competitors and use benchmarking. The term "benchmarking" is very close to the concept of "marketing intelligence", but marketing intelligence is a collection of virtually confidential information, unlike benchmarking. Benchmarking is a way of studying the activities of competitors in order to learn from their positive experiences and apply data about their activities. Scientific novelty: the article used General scientific methods, such as dialectics, analysis, synthesis, complexity, which enabled the author to define the essence and purpose of the tax benchmarking, and to analyze the use of separate tools tax benchmarking to minimize tax exposure. Practical relevance: the main provisions and conclusions of the article can be used for use by business entities when carrying out activities of tax planning.