THE FEATURES OF TAX PLANNING METHODS APPLIED BY THE ORGANIZATIONS IN THE REPUBLIC OF BELARUS

Abstract

In article are analysed in aspect of tax payments a number of economic situations and the set of the most effective administrative decisions is offered payers of taxes and tax collections, allowing to optimise their financial streams and to reduce tax risks. The author of article considers conditions of application by subjects of managing of various methods of tax planning as element of management and optimisation of tax payments. Influence of various kinds of tax privileges on net profit of the enterprises is revealed and possibilities of their application depending on activity directions are caused. The expediency of application of the simplified system of the taxation, payment of the uniform tax for manufacturers of agricultural production in various conditions of managing is defined and at various structure of a gain from realisation and structure of expenses for manufacture, use of territorial features of the taxation for the purpose of profit maximisation. Taking into account a tax component recommendations for choice are developed by the enterprises of counterparts, conditions of contractual relations, allowing to raise efficiency of financial streams. Possibilities of reception of the additional income are investigated, being based on a choice of terms and methods of tax payments.