employee from 01.01.2017 to 01.01.2025
Vladikavkaz, Vladikavkaz, Russian Federation
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658.1
Small enterprises play a key role in the economic development of the country. In 2024, there is an increase in the number of small and medium-sized entrepreneurs, but financial difficulties and high tax rates create significant obstacles to their development. In this regard, tax optimization is becoming an important tool for ensuring financial stability and competitiveness of companies. The purpose of this study is to analyze the impact of tax optimization on the financial stability of small companies, identify effective tax planning methods, and develop recommendations for improving business financial performance. Materials and methods. The study used scientific articles and statistical data from open sources such as the Federal Tax Service and the Federal State Statistics Service. The methods of content analysis and comparative analysis were used. Results and discussions. The study showed that tax optimization includes legitimate optimization methods and illegal schemes. Legitimate methods such as tax planning and the use of tax incentives help businesses minimize tax liabilities. At the same time, illegal methods such as business fragmentation can lead to serious legal consequences. Determining the optimal tax regime and proper management of the tax base play an important role in improving the financial stability of small companies. The author offers recommendations aimed at optimizing tax planning. Conclusions. Tax optimization is an important tool for ensuring the financial stability of small businesses. Effective tax planning and the use of legitimate optimization methods can significantly increase the competitiveness of a business.
tax optimization, financial stability, small companies, tax regulation, financial indicators, economic analysis, case method, content analysis, statistical data, small business management
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