The tax compliance control and tax planning impact on the business activities of a company

The purpose of the article is to comprehensively analyze the impact of tax compliance control and tax planning on the business activities of a company. The study reveals the essence and significance of the above tools, reflects their interrelation and complementarity, and considers the practice of their application in Russia and abroad. To achieve this goal, the article reflects the role and significance of tax compliance control and tax planning in the business activities of a company, demonstrates the importance of supplementing tax planning with tax compliance control, and reveals the essence of tax compliance control and tax planning. The article presents an analysis of the modern practice of using tax compliance control and tax planning in Russia and foreign countries. In conducting the study, the authors used generally accepted scientific methods, system and economic analysis. The article formulates conclusions and proposals for improving the practice of applying tax compliance control and tax planning in the activities of Russian companies.