The essence, significance and directions of the positive impact on the financial and economic activities of the organization of the tax planning system, the specific principles and structural components of the unified system of tax planning at the micro level, and the place of tax analysis in it are revealed. Conceptual elements are identified and stages of tax analysis are proposed as the main link in the implementation of the tax planning system, which includes setting goals, determining the tax burden, analyzing tax payments, as well as choosing tax optimization methods and calculating the effectiveness of their application.