Legal Aspects of Tax Planning

This research examines the legal aspects of tax planning. The relevance of this research caused by the necessity the processes of tax planning as the part of taxable activity in the Russian Federation during the period of stabilization of economic processes after the period of coronavirus infection. The problems of this work can be defined in the form of a question: "Do citizens (economic entities) have the right to tax planning, how should it be implemented and whether it has limits?» The purpose of the work is to form a unified concept of the principles of tax planning and practical recommendations for their implementation in the legal reality of the Russian Federation based on the study of the theoretical and legal fundamentals and principles of their functioning. Due to the study of sources of scientific literature and judicial practice, it was revealed that tax planning should be considered as the most extensive term of all regulatory acts, the benefits included in them, as well as the ways and possibilities of using unregulated areas of tax legislation. As a result of the work, the concept of tax planning was created and practical recommendations for their implementation in the legal reality in the Russian Federation, as well as a detailed research of the theoretical aspects of tax planning as the right of every citizen to legally reduce the tax burden was formed. As a result, it was revealed what tax planning is, how it should be worked and implemented on the territory of the Russian Federation.