Abstract
For the development of the economy and the social sphere in the state, proper regulation of tax relations is of great importance because, on the one hand, it ensures the availability of necessary financial resources to fulfill the tasks and functions of the state, and on the other hand, contributes to economic progress. One of the main tasks of the state's tax policy is to balance public and private interests in tax payment. The ability of taxpayers to determine the optimal tax model for themselves using legitimate means and instruments implemented through tax planning guarantees the protection of private interests. The aim of the article is to justify the methodological aspects of tax planning at an enterprise in conditions of sustainable development. To achieve this goal research methods such as theoretical generalization and abstract-logical methods were used. The article identifies the approaches of scientists to disclosing the concept of "tax planning at the enterprise." Based on the analysis of scientific literature, the main special methods and stages of tax planning at an enterprise in conditions of sustainable development are defined.