Antonova, E.V. Choice of method for establishing the tax burden and tax planning at an enterprise

Abstract: The article discusses and evaluates the methods for defining tax burden and the key moments which have to be taken into account when organizing tax planning at an enterprises The author points out the special role of the internal control service in the issue of scrupulous control over the tax payers. It is brought to the attention of such services, that the in the process of planning and organization of their activities in the sphere of taxation they should take into account the Order of the Federal Taxation Service of May 30, 2007 N. MM-3-06/333@ “On Approval of the Concept of the System for Planning the Field Tax Inspection”. The article includes analysis of evaluation methods for the tax burden based on economic and financial characteristics of an enterprise. The author provides five methods, their substantiation, formulae for exponents, their interpretation and recommendations for their use. The methods for establishing tax burden shall assist the internal control services in taking into account the nuances, providing for quality tax planning. In the article the author provides for the key elements of tax planning, including analysis of problems and establishment of goals, establishing the key instruments, which an enterprise may use, formation of the taxation scheme, performing economic and financial activities in accordance with the taxation scheme. The author also provides the key principles of tax planning: compliance to the current legislation when arranging the tax planning and lowering the amount of combined tax obligations of an enterprise thanks to the use of tax planning instruments.

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