Economic Justification of tax Planning

The application of tax planning by an economic entity will make it possible to release part the funds from financial (including tax) liabilities and effectively use them in reproduction process for modernization, reconstruction, improvement technical conditions production goods, works services. Every structure a successful business strives profitable production, therefore optimization, methods schemes its are topical issues. In context annual increase burden, optimization entrepreneurial activity is interesting not only existing companies, but also novice businessmen start-ups. purpose study substantiate develop practical recommendations implementation planning. To achieve it, following tasks objectives were set: generalize views Russian scientists modern conditions; approaches improving mechanism order perform functions assigned above all, influence through possibility provided legislation. course work, classification used: abstract-logical, monographic, analytical, logical approach, comparison generalization, etc. methodological theoretical basis was representatives science, regulatory legislative acts Federation regulating functioning system; official publications, as well materials scientific conferences. obtained results contribute identification ways improve entities.