UDC 336.2

THE MAIN DIRECTIONS OF BUSINESS PROPERTY TAX MINIMIZATION

Sufiyarova Eleanora Faritovna
South Ural State University

Abstract
The article analyzes used in the Russian legal methods to minimize the property tax. The author of the risks identified using the described methods and concluded the need for careful planning to minimize the tax burden on business property tax within the existing legal framework, to reduce the risk of claims by the tax authorities.

Keywords: property tax, tax burden, tax minimization, tax risks


Article reference:
The main directions of business property tax minimization // Economics and innovations management. 2013. № 10 [Electronic journal]. URL: http://ekonomika.snauka.ru/en/2013/10/3166

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