Tax Planning

/ˈtæks ˈplænɪŋ/

Definitions

  1. (n.) The arrangement of a taxpayer's financial affairs to minimize tax liability within the law.
    Effective tax planning can significantly reduce the amount of tax owed.
  2. (n.) The strategic use of tax laws and regulations to achieve financial or business goals, including income shifting, timing of income and deductions, and choice of entity.
    Businesses engage in tax planning to optimize their tax positions and compliance.

Commentary

Tax planning must be distinguished from tax evasion; it is a lawful approach relying on understanding and applying the tax code strategically.

This glossary is for general informational and educational purposes only. Definitions are jurisdiction-agnostic but reflect terminology and concepts primarily drawn from English and American legal traditions. Nothing herein constitutes legal advice or creates a lawyer-client relationship. Users should consult qualified counsel for advice on specific matters or jurisdictions.

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Amicus Docs | Tax Planning Definition