Legitimate tax planning: optimization of the tax burden without the risks of business fragmentation

The article analyzes methods of tax optimization from the point of view of the current norms of Russian tax legislation. A comparison is made of legitimate and illegal methods of tax planning, and aspects that may attract the attention of the tax authority are indicated. As part of the analysis of current judicial practice in recent years, key mistakes of companies when optimizing taxation are identified. The most effective and safe methods of tax planning are offered.