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TAX PLANNING – A BASIS FOR THE ORGANIZATION OF EFFECTIVE BUSINESS ACTIVITY
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
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
As tax loading significantly influences outflows of financial resources of the enterprise, article is devoted to an actual problem to the tax planning which need arises at the tax loading exceeding 20%. In article classification of methods of tax planning legally is given, the contents is opened, stages and restrictions of their application are considered.
Keywords: optimization of tax obligations, stages of tax planning, tax burden, tax modes, tax planning and its types, tax privileges
Article reference:
Tax planning - a basis for the organization of effective business activity // Economics and innovations management. 2014. № 5 [Electronic journal]. URL: https://ekonomika.snauka.ru/en/2014/05/5299
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