Global Journal of Taxation and Fiscal Policy
Vol. 1 No. 2 (2025): July

The Analysis of Tax Planning Strategies for Optimizing Corporate Tax Burdens: A Literature Review

Nofitasari, Susi (Unknown)



Article Info

Publish Date
30 Jun 2025

Abstract

This study aims to analyze various strategies employed by companies in tax planning to optimize tax liabilities and minimize or reduce overall tax burdens. The research adopts a literature review approach, analyzing recent academic articles, books, and tax regulations to examine key tax planning techniques such as transfer pricing, tax deferral, tax havens, and tax incentives. The effectiveness of these strategies is evaluated across different economies, with a focus on both developed and developing countries. The findings indicate that tax planning, including the use of tax incentives and transfer pricing, is widely utilized by companies to minimize tax liabilities. However, the success of these strategies depends on several factors, such as company size, the complexity of tax laws, and the organization's capacity to manage the risks involved. Despite their potential benefits, these strategies often face challenges, such as legal risks and the need for continuous monitoring of tax regulations. This research contributes to a deeper understanding of tax planning strategies and their implementation, offering valuable insights for businesses aiming to optimize their tax positions. A limitation of this study lies in its reliance on secondary data and literature, highlighting the need for further empirical research to assess the real-world implications of these strategies.

Copyrights © 2025






Journal Info

Abbrev

gjtfp

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

The Global Journal of Taxation and Fiscal Policy is a peer-reviewed journal that publishes high-quality research in the fields of Taxation Studies, Fiscal Policy, and Economic Policy. Established to provide a global platform for academics, policymakers, and practitioners, the journal aims to advance ...