TAX PLANNING FOR COMPANY INCOME TAX : LITERATURE REVIEW

Abstract

Companies pay income tax on their profits. It's a tax on companies' capital and income. 30 articles were picked after screening. This paper explores the relationship between tax planning and company income tax. The findings suggest tax planning can affect accounting conservatism, employment, the taxation of digital services, the corporate income tax on labor, and business strategy. These results are important for companies looking to optimize their tax planning strategies to minimize their income tax burden and maximize their financial benefits.