The role and significance of tax planning in corporate tax optimization

The relevance of the article is determined by the fact that tax planning contributes to the optimization of taxes and payments in accordance with the Tax code of the Republic of Kazakhstan. Optimization of tax liabilities is a set of measures of economic entities aimed at reducing taxes and fees using benefits and provisions in accordance with the Tax code of the Republic of Kazakhstan. Tax planning is aimed at solving such tasks as increasing profitability and reducing tax liabilities. By disclosing accounting documents and tax reporting for tax structures, companies aim to optimize taxes and fees. For this purpose, business entities use tax planning, which provides for tax reduction based on the use of benefits in accordance with tax legislation. In general, optimization is any action aimed at improving the overall state. In the tax part, optimization involves combining tax indicators and improving the calculation of tax liabilities and the financial condition of enterprises based on them. One of the tools for optimizing taxes and fees, as well as tax planning, is the development of tax accounting policies. The tax policy discloses all the features of the company's taxes, as well as provides for the disclosure of tax documentation. The article also reveals the types of tax planning as strategic and tactical. Strategic tax planning is developed to optimize taxes and fees for the long term. Developing a plan for the current reporting period for specific types of taxes and fees means a set of tactical tax planning measures. In summary, it should be noted that the main goal of tax planning is to optimize tax liabilities and improve the efficiency of enterprises.

салықтық жоспарлау, оңтайландыру, корпоративті табыс салығы, салық ауыртпалығы, салық есебі, есеп саясаты, қызметтің тиімділігі, налоговое планирование, оптимизация, корпоративный подоходный налог, налоговое бремя, налоговый учет, учетная политика, эффективность деятельности, tax planning, optimization, corporate income tax, tax burden, tax accounting, accounting policy, performance efficiency

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