Tax Planning in the Age of Global Transparency: Strategic Adaptation to the Digital Environment

The article explores the transformation of tax planning mechanisms under the influence of the dominant trends in global transparency and digitalization of tax administration. The relevance of the study is due to the contradiction between the need to optimize the fiscal burden of business and the tightening of international (BEPS, CRS) and national disclosure requirements. The purpose of the work is a comprehensive analysis of the theoretical foundations and practical tools of tax planning in the new economic realities. The methodological base is made up of a systematic and comparative analysis, a structural and functional approach, as well as economic and statistical methods using the example of data from a specific industrial enterprise (JSC NPO Himsintez) for 2023-2024. The results demonstrate a paradoxical situation: despite the formal reduction in the total tax burden, the effective corporate income tax rate increased from 20% to 26.3%, which indicates the presence of constant tax differences and insufficient optimization of accounting policy. Based on the analysis, the authors conclude that in conditions of automated control and risk-oriented supervision, traditional tactical tax planning is giving way to an integrated strategic tax risk management system integrated into the overall digital architecture of the company. The results of the study can be applied in the development and adjustment of tax strategies for industrial enterprises seeking to ensure sustainability in the digital economy. The limitation of the work is the focus on the experience of one enterprise, which indicates the direction for future research - comparative analysis in the context of industries.