Key aspects of the tax planning for small and medium enterprises

Small and medium enterprises make a significant contribution to the Russian economy. However, the effective development of small and medium-sized sector of the economy prevents a number of problems, including a high level of tax burden of subjects of small and average business. One of the tools of financial management of these entities to reduce the tax burden without violating the tax law, is the system of tax planning. The article considers the key aspects of tax planning system in small and medium-sized enterprises and made recommendations aimed at its improvement.