The first requirement for effective tax planning is awareness on the part of decision makers.

Name: The first requirement for effective tax planning is awareness on the part of decision makers.
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Effective tax planning requires decision makers to be aware of the tax laws and regulations and to understand the tax implications of their financial decisions. Without this awareness, it is difficult to make informed decisions that minimize tax liabilities and maximize tax benefits.

The First Requirement for Effective Tax Planning Is Awareness on the Part