Russian Federation
The article systematizes the optimization process and divides it into five key stages: analysis of tax legislation, calculation of the tax burden, selection of optimization methods, implementation of measures and analysis of the results obtained. The importance of the group work of specialists - managers, accountants and consultants - is emphasized as a critically important aspect in the successful implementation of the tax strategy. In addition, the author examines various methods and tools, such as tax planning, the choice of an organizational and legal form (for example, individual entrepreneurship with a simplified taxation system), the use of tax benefits and depreciation deductions. The advantages of tax holidays and the patent taxation system are also mentioned, which can significantly reduce the tax burden. The key aspects of the article are recommendations on legal ways to reduce the tax burden, including applying to offshore zones and applying taxation methods that do not arouse suspicion from tax authorities. An important conclusion is the need for continuous professional development of employees involved in tax matters, which is due to regular changes in legislation.
tax legislation, workload, optimization, planning, simplified taxation system, benefits, depreciation charges, tax holidays, patent taxation system
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