Optimization of the tax burden of the organization based on the analysis of the financial results of the organization

This study analyzes various methods of reducing the tax burden for commercial organizations, in particular for an organization specializing in the construction and repair of highways. Understating the cost of material costs leads to an increase in income tax, since these costs reduce the taxable base. Consequently, artificially understating these costs entails an increase in taxable profit and, as a consequence, an increase in the amount of income tax. To solve this problem, the paper proposes to use two methods: the first is to change the policy for assessing materials from the FIFO method to the average cost method; the second is to switch to a non-linear depreciation method, which involves an accelerated write-off of the cost of fixed assets in the first years of operation with a subsequent slowdown.