THE BASICS OF TAX MANAGEMENT AT ENTERPRISES AND IN ORGANIZATIONS
Tax planning is a complex process, which consists of elements that are not similar to each other extending in a plurality of stages and which has limitations in the legislation. The main tax principles allow to understand, that tax planning is not an automatic reduction in the amount of tax or tax and financial optimization, i.e. the choice of the best means of financial management of the enterprise. For all enterprises must be established ways to minimize taxes based on individual characteristics. In the field of taxation one of the main factors are precision the creation of tax calculations and reports (in accordance with tax accounting, and accounting), payment of taxes to the budget in due time and control over their implementation. It is necessary to create, improve and apply accounting policies of the enterprise and also each type of planning (strategic, current). It is necessary to look for and use all lawful ways of reduction of tax obligations.