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Sectoral economics and government regulation , UDC: 33 DOI: 10.25688/2312-6647.2023.37.3.03


  • Latysheva Anna Yurievna PhD in Economiсs
  • Kostyukov Konstantin Ivanovich PhD in Economiсs, Associate Professor


The scientific article presents the consideration of tax planning issues as the most important element of the financial policy of an economic entity that contributes to improving the efficiency of entrepreneurial activity by minimizing and optimizing tax payments. The relevance of this topic is determined by the desire of taxpayers to reduce tax payments and the equally understandable desire of the state to prevent this. Tax planning in the Russian Federation is a constantly developing field of activity. In cases of payments by an economic entity of all tax payments at the standard tax rate, it is a consequence of erroneous tax management. The purpose of this study is to build an optimized tax planning model that ensures a reduction in the tax burden of an economic entity at its output. In our work, we presented various tax management tools and based on them, developed tax planning stages that can be implemented in the activities of economic entities with different industry specifics. The stages represent a clear sequential process.

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Latysheva, A. Y. & Kostyukov, K. I. (2023). ORGANIZATION OF TAX PLANNING IN THE FINANCIAL SPHERE OF AN ECONOMIC ENTITY Bulletin of the Moscow City Pedagogical University. Series "Pedagogy and Psychology", 2023 №3 (37), 33. https://doi.org/10.25688/2312-6647.2023.37.3.03
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