Optimization of taxation in commercial organizations

The article examines the essence and modern meaning of tax optimization, conditions and directions of tax reduction, minimizing penalties from tax authorities, reducing tax risks, deferring tax payments, postponing their payment to a later date. The analysis of the current state of the taxation of commercial organizations in the Russian Federation in the context of the coronavirus pandemic is carried out. Conclusions are made about the measures taken and existing changes in the field of taxation of small and medium-sized businesses.