Management aspect of tax planning in conditions of uncertainty

The article describes the importance of management decisions in tax planning. The purpose of the article is to substantiate the management aspects of tax planning at the micro level in conditions of uncertainty for making optimal management decisions. Systematization of literature sources and approaches to solving the problem of tax planning indicates that scientists study tax planning as a component of management in general and tax management, managerial aspects of tax planning and tax calculations, managerial decisions in tax planning, tax risks. The relevance of solving this scientific problem lies in the fact that today, in conditions of uncertainty, the process of making managerial decisions in tax planning becomes more complicated, so tax planning issues require constant study. The concept, goals and objectives of tax planning at the enterprise level are considered. The article describes the importance of management accounting in tax planning, its information support in the process of making managerial decisions. It is proved that at the enterprise level, management decisions on tax planning should take into account possible conditions of uncertainty and risk assessment. To implement proper tax planning, it is necessary to provide for its appropriate organization. It is proposed, at the enterprise level, to divide management decisions on tax planning into operational (current) and strategic, as well as to make operational management decisions to apply budgeting of the process of forming, calculating and paying tax payments on the basis of interrelated budgets of the enterprise