Theoretical and practical bases of reducing tax payments at enterprises or tax optimization
This article discusses the theoretical and practical bases to reduce tax payments in enterprises. The purpose of optimization of tax payments is to extract economic benefits from minimizing the amount of tax payments, which lead to an increase of net profit and, as a consequence, to increase efficiency of the enterprise. The way to optimize corporate income tax using the methods of accounting policies is of particular interest, namely the establishment of provisions for doubtful debts.