English (United Kingdom)

https://curated-unify.zendy.io/wp-json/zendy-region/v1/featured_content/oa?rat=en

https://curated-unify.zendy.io/wp-json/zendy-region/v1/highlighted_journal/

Global: Zendy Plus annual

Presents the access of premium content as premium feature

Premium Content

Presents the keyphrase highlighting as premium feature

Keyphrase Highlighting

Presents the summarisation as premium feature

Summarisation

Insights

Presents the pdf analysis as premium feature

PDF Analysis

Presents the zaia usage as premium feature

ZAIA

Global: Zendy Tools annual

Global: Zendy Free Plan

Global: Zendy Tools monthly

Global: Zendy Plus monthly

The article is aimed at highlighting the approaches to determining tax planning, as well as studying its role in the system of financial management of economic entities. The publication considers the major characteristics and principles of the implementation of tax planning, the observance of which creates the necessary basis for the effective work of an economic entity. The main stages of the process of implementation of tax planning at the enterprise are presented, on this basis it is concluded on the feasibility of its application at different stages of the life cycle of an economic entity – from establishing to liquidation. In the process of implementing tax planning, it is important not only to predict the result that needs to be achieved, but also to choose the best way to achieve it. Accordingly, the key attention in the publication is paid to the methods of tax planning, including: choice of accounting policy; selection of the place of registration and territorial location; selection of remuneration form; use of deficiencies and gaps in tax legislation; use of tax benefits and exemptions; use of preferential taxation territories; cooperation with preferential counter-parties; maintaining the tax calendar; change in terms of payment of taxes; delegation of tax liability; changes in forms of economic relations; reduction of the tax base; division of economic relations, etc. Depending on the chosen methods, tax planning can cover all financial and economic activities in general, and extend only to a certain part of it, e.g., type of activity, separate agreement or transaction.

Tax Planning in the System of Financial Management of Economic Entities