This article  considers different points of views on tax planning .There is difference in attitude of Russian and foreign scientists and businessmen  and foreign experts towards tax planning. The article considers the essence of tax planning, its aims and  the necessity of combination of  strategic management with tax planning. The finance planning matrix correlating strategic management with tax planning is given here.

Keywords: tex, tex planning , management accounting, strategic management accounting, rolling forecasts, texing forecasts, optimistic tex, activity-based management, finance planning