Getigezhev, B.O. Evaluation of necessity and results of formation of system of tax planning at an enterprise

Abstract: In the author’s point of view, the system of tax planning should exist at any enterprise no matter what the volume of its taxes is. In the long run, the existence of a well-developed tax planning system is an important condition for the balance of tax payments of an organization, which influences the financial results of its activity. Keywords: tax, planning, minimization, optimization, taxable volume, pressure, taxation, management, enterprise, prediction.