ENTERPRISE TAX SECURITY: MANAGING BUSINESS WITHOUT CONSEQUENCES

The search for optimization of taxation of commercial enterprises often leads to the choice of illegal schemes of evasion of value added tax and income tax. For example, the choice of the scheme of splitting business in order to understate income by distributing them to artificially created organizations, transferred to special tax regimes, which leads to the receipt of an unreasonable tax benefit by the enterprise in the form of a reduced tax rate and VAT exemption. This article formulates the main methods of proving the unjustified receipt of tax benefits by the regulatory authorities and the possible negative consequences of such tax optimization for the enterprise.