Optimization of tax payments and minimization of tax risks on the example of "Cluster" LLC

The article assesses the tax burden and tax risks on the example of «Cluster» LLC. The assessment of tax risks of «Cluster» LLC were carried out according to the indicators provided for in the Concept of on-site tax audits conducted by tax services. Thus, as a result of the implementation of the proposed set of measures, the high level of tax risk will be reduced to an average and low level. The overall economic effect from the implementation of the recommendations will be expressed in a reduction in the tax burden and a reduction in tax risks.