THE ROLE OF TAX POLICY IN FORMING MODERN HR APPROACHES IN IT COMPANIES

Abstract

This study examines the transformative impact of innovative taxation strategies on human resource management in information technology companies. Its significance lies in the imperative for businesses to reduce tax liabilities while investing in talent development and operational efficiency. The primary objective is to clarify the relationship between optimized tax policies and HR effectiveness, focusing on improvements in employee retention, motivation, and productivity. Employing a comprehensive methodology that integrates quantitative analysis, comparative evaluation, and synthesis, the research scrutinizes various tax models—including traditional employment contracts, simplified regimes for individual entrepreneurs, and emerging gig contract frameworks such as those implemented under Diia City. Findings indicate that companies adopting innovative fiscal strategies achieve significant cost reductions, enabling the reallocation of funds toward advanced HR initiatives and technological enhancements, thereby fostering continuous improvement and competitiveness. Moreover, the integration of tax optimization measures contributes to a more flexible and adaptive organizational structure, which is critical in today's dynamic economic and regulatory environment. Nevertheless, challenges remain in balancing fiscal benefits against risks such as social insecurity, increased employee turnover, and the complexities of managing hybrid employment models. Overall, while tax optimization offers substantial advantages in cost efficiency and resource reallocation, it necessitates the development of robust HR strategies to mitigate inherent risks and ensure long-term workforce stability. The practical implications of this research provide a strategic blueprint for business leaders and policymakers seeking to align tax policy with human capital management, ultimately contributing to sustainable growth and enhanced competitiveness in the global marketplace. Furthermore, this research highlights the importance of creating synergistic relationships between financial optimization and human-centered workplace practices. Future studies should explore longitudinal outcomes of these strategies across diverse industry sectors and regulatory frameworks to establish more comprehensive best practices for the evolving digital economy.