LAUSR

Legal tax optimization is an element of an organization’s financial management. It enables increasing the efficiency of economic activities of enterprises. At the same time, it is important to take into account the economic interests not only of taxpayers, but also of the States in whose markets enterprises operate The article discusses the issues of optimizing the tax burden of an enterprise by constructing a diagram reflecting the dependence of the total amount of taxes and the amount of profit received. The analysis option proposed by the authors will make it possible to identify enterprises with an excessively low tax burden, thereby providing an opportunity for regulatory authorities to more clearly determine the objects of inspections. The proposed method can be used as an instrument of fiscal policy. The purpose of this research was to create a graph-analytical method that would evaluate various options for optimizing taxation and find options that meet the needs of both the state and taxpayers. The novelty of this study lies in the creation of a universal method that would rationally and reasonably combine the necessary criteria for taxation optimizing and achieve parity in the “justice efficiency” system and, thereby, ensure maximum efficiency of state regulation.