UDC 336.221.2

MODERN METHODS OF OPTIMIZATION OF THE TAXATION

Kozhin Vladimir Aleksandrovich1, Voronin Dmitriy Alekseevich2
1Private educational institution of higher education «Nizhny Novgorod Institute of Management and Business», Doctor of Economics, Professor, Honored Economist of the Russian Federation, Head of the Department of Finance
2Private educational institution of higher education «Nizhny Novgorod Institute of Management and Business», master degree student

Abstract
Relevance of carrying out tax optimization is caused: reduction of the size of tax obligations. Its existence testifies to high level of the organization of business at the enterprise. Optimization of the taxation assumes: formation of the additional purposes in the business organization; carrying out continuous researches of the current legislation; monitoring of problems of the specific taxpayer; studying of the most perspective directions of tax planning and application of tax schemes, general and special methods of optimization of the taxation.

Keywords: general and special methods of optimization of the taxation, tax optimization, tax risks, tax schemes


Article reference:
Modern methods of optimization of the taxation // Economics and innovations management. 2014. № 8 [Electronic journal]. URL: http://ekonomika.snauka.ru/en/2014/08/5716

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