The issue of optimization of taxation and corporate budgeting is actualized by the complexity of tax administration in Ukraine, constant changes in tax legislation and the possibility of adjusting the corporate tax burden. Therefore, the improvement of corporate tax budgeting at Ukrainian enterprises under the influence of classic challenges of tax administration and modernization of work taking into account the popularization of corporate budgeting is gaining relevance. An organizational and economic mechanism of corporate tax budgeting and a matrix of the relationship between corporate tax budgeting and budgets have been developed.
