Methodology of identification of violations of tax legislation in the framework of optimization of tax payments in the tax consulting of the enterprise

One of the most common forms of interaction between the state and taxpayers today is preliminary tax regulation. A complex taxation system and a large number of controversial cases on tax issues against the background of significant financial and criminal sanctions for violation of the Tax Code, determines the high demand for the services of third-party consultants to optimize the tax risks of an enterprise. But in practice, tax optimization methods are not always legal, which leads to aggressive methods of business vision and the emergence of unplanned tax risks in the future. In this article, the author outlined the main legal ways to optimize tax liabilities of tax consulting, as one of the ways to harmonize relations between the state and the taxpayer.