Title: Tax planning: organization features at enterprise
Abstract: The research deals with the issues of organization of tax planning at the enterprise. The essence of tax planning is disclosed in comparison with other most common forms of realization of the tax policy of the enterprise (the calculation of current tax payments, the budgeting of tax payments). The types of tax planning (strategic and current) and their peculiarities are considered. The preconditions for the necessity of organization of tax planning are determined and the sequence of tax planning at the enterprise is described taking into account its stages of functioning: the creation and implementation of the activity by the entity. The main provisions of ensuring the effective organization of tax planning (the choice of the subject of tax planning, the definition of the scope of activities subjected to tax planning, the disclosure of the methodology and techniques of planning) are outlined. The author has substantiated the most important factors determining the expediency of organization of tax planning at the enterprise. The description of the main forms of organization of tax planning is given.