Tax planning tools for business entities (fransising as an example)

The study is devoted to one of the effective tax planning tools, the demand for which is increasing in the conditions of the modern institutional environment in which entrepreneurship is developing. In order to preserve tax benefits provided to small businesses, the most popular are special tax regimes, the restrictions on the profitability limit of which force business entities to use illegal schemes. One of the tools for legally scaling a business and increasing its profitability is franchising, the professional implementation of which in practice enhances the competitive advantages of a business.