CORPORATE FINANCIAL SECURITY AND TAX PLANNING

Introduction. In today's global competitive environment, financial security and tax planning are critical components of ensuring the stability and sustainability of financial flows. The tax burden can significantly affect the profitability of companies, limiting their investment opportunities and resources for development. Taxation is not only a regulator of financial flows but also a determining factor of risks that affect the overall financial strategy of enterprises. Purpose. The article aims to study the mechanisms of tax planning influence on the financial security of an enterprise in the context of global regulatory changes. Attention is focused on how various tax planning strategies can reduce the tax burden and increase the financial stability of an enterprise. The main emphasis is on theoretical approaches that allow using tax planning to improve liquidity, increase investment potential, and ensure resilience to external challenges, such as changes in tax legislation and market globalization. Materials and methods. The article uses analytical methods to evaluate tax strategies, as well as an analysis of regulatory changes, such as the implementation of BEPS standards and minimum global tax rates. The research is based on the latest scientific publications and practical examples of companies using tax instruments to optimize their financial flows. Results. It is shown that tax havens remain an important tool in tax planning, although their use is limited by increased international regulation. Tax minimization strategies through registering intangible assets, transfer pricing, and internal lending can provide significant financial benefits if they comply with legal requirements. The introduction of global control standards limits the possibility of aggressive tax evasion, but companies can adapt their strategies to achieve similar results. Discussion. Further research should focus on the effectiveness of tax incentives for innovation and the role of tax insurance in risk management in the context of increased regulatory control.