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THE NATURE, TYPES, PRINCIPLES AND PRACTICES OF TAX OPTIMIZATION
Magafurov Ilgiz Raudisovich
Auditing firm «Audit-Classic»
Auditing firm «Audit-Classic»
Abstract
In this article the principles of tax optimization are formulated, the analysis methods used in the Russian tax optimization, identified tax risks that arise in the planning of the tax loading. The author concluded that the need for careful planning optimization measures in the framework of the existing legal framework in order to reduce the likelihood of unjustified tax benefit.
Keywords: tax loading, tax optimization, tax risks, unjustified tax benefit
Article reference:
The nature, types, principles and practices of tax optimization // Economics and innovations management. 2013. № 8 [Electronic journal]. URL: https://ekonomika.snauka.ru/en/2013/08/2885
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