Tax load of the commercial organization and directions of its optimization

This article discusses the problem of tax optimization as the main direction of tax planning. The legal ways to reduce the tax burden are considered: the use of the non-linear method of depreciation, the recognition of interest on loans using obligations with comparable conditions, the creation of reserves, etc. Interconnection of tax planning with the tax burden, tax optimization methods and tax risks is described. Tax optimization methods are detailed by tax regimes used by a commercial organization.