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Abstract

The article considers the main differences between financial and tax accounting, tax accounting, process optimization, tax planning, tax regulation and tax control, the stages of economic entities accounting, external and internal factors influencing the
organization of tax accounting and its relationship with accounting. Optimization of tax flows is important to tax planning, tax return preparation organizations, tax regulation and tax control, the taxpayer applied the methods. Tools of tax planning include tax methods of budgeting, with the objective of minimizing tax payments application methods not contradicting the legislation, development of tax accounting policy and tax accounting organizations.