Ermakov, D.N., Lipatova, I.V. Tax planning as management of economic processes at the micro-level.

Abstract: The object of studies concerns the value of tax planning and management efficiency in economic processes at the micro-level. The state offers business to use legally substantiated means minimizing the tax base. It is a type of the compromise – an entrepreneur does not pay taxes while he complies with the provisions of the Tax Code of the Russian Federation. The lawful means of lowering the tax burden involve tax optimization. Organization of qualified work for calculating taxes shall also allow to lower the unsubstantiated overpayment of taxes and to achieve good financial and economic markers. The article discusses stages and principles of tax planning, much attention is paid to the efficiency of the tax planning in an enterprise. Theoretical, methodological and empirical basis for the studies involved fundamental theories and concepts of tax planning revealing theoretical and methodological fundamentals of tax planning as developed by the Russian scientists. The scientific novelty of the article is due to the generalization and systematization by the authors of the existing approaches to tax planning. The authors analyzed the existing experience, offered the efficiency criteria for the tax planning, generalized the positive practice of activities of the Russian organizations in the sphere of tax planning, the authors offer criteria and algorithms for calculating efficiency of corporate tax planning.

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