The role and place of tax optimization in the organization's tax management system

The article presents the results of the analysis of the theory of the application of tax optimization, based on the current civil and tax legislation of the Russian Federation, in the tax management system of the organization. All optimization schemes should be subject to the principles of effective taxation. The choice of effective tax optimization schemes allows you to free the taxpayer from the public burden and is based on the maximum autonomy of the entire system aimed at implementing the tax and financial policy of the organization.