OPTIMIZATION OF TAX PAYMENTS WHEN FORMING THE OPERATING BUDGET OF BUSINESS ENTITIES

Abstract

In this article, discusses the issues of optimizing the taxation of business entities,
areas of stimulating their activities by simplifying the tax mechanism, and experiences in
optimizing tax payments when forming an operating budget. The norms and mechanisms used to
stimulate the activities of business entities by optimizing tax payments are analyzed. As a result
of the analysis, scientific conclusions are presented on the areas that ensure the dynamic impact of
changes in the tax mechanism on minimizing tax payments by business entities.