Botchkareva Irina Anatolyevna1, Prokopyeva Olga Mikhaelovna1
1Yaroslav-the-Wise Novgorod State University, Student

This article is devoted the ways of optimization of the value added tax, causing difficulties at many enterprises and the organizations. The conducted research allows to claim that the essential effect from optimization of tax payments can be gained only in case of the joint actions directed as on minimization of payments from outside by the organization within the current legislation, and the state measures directed on optimization of taxation and doing by unprofitable failure to pay a tax.

Keywords: planning and VAT optimization, reduction of tax obligations, tax code, tax exemption

Article reference:
VAT optimization // Economics and innovations management. 2013. № 3 [Electronic journal]. URL:

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