The importance of taxation for every Russian joint-stock company or individual entrepreneur can hardly be overestimated. The proposed training manual discusses in detail the methods and techniques of tax planning - a legal way to minimize the tax burden on an enterprise, as well as issues of tax analysis and control. The textbook is compiled in accordance with the requirements of the State Educational Standard, designed to help students learn tax planning methods, techniques for optimizing the tax base. For students studying in the specialty "Taxes and Taxation", economists, accountants.