The article deals with tax optimization as a valid method to protect the taxpayers' rights. The authors define the fundamental principles of tax planning. The article also deals with the basic ways of tax optimization and minimization at different levels of tax planning, their impact on the financial results of an organization. The authors consider the modern methods of tax optimization evaluating their risks and benefits and substantiate the necessity of the analysis of tax minimizing suitability in each particular case. The authors suggest institutionalizing of the concept of tax optimization and its ways in the legislation.
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