TAX PLANNING: OPTIMIZATION OF A TAXATION BASIS ON PROFI T TAX
Journal: AUDITOR
Volume 5 № 11
, 2019
Rubrics: TAXES AND TAXATION
Authors:
1.
Institute of Engineering Economics and Humanities, Moscow Aviation Institute (National Research University)
(Department “Industrial Economics: accounting, analysis and audit”, Associate Professor)
Russian Federation
Russian Federation
Type:
Article
Pages:
from 43
to 46
Status:
Published
Received:
13.11.2019
Accepted:
02.12.2019
Published:
02.12.2019
Subject area:
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
Language:
Russian, English
Keywords:
taxation, tax planning, tax control, taxes optimization, profit, income tax, doubtful debt allowance, depreciation allowance, investment tax deduction
Abstract (English):
This article describes how a state tax authority controls the activities of taxpayer legal persons, and also presents characteristics that distinguish tax optimization from intentional tax evasion. The methods of official optimization of income tax are considered in detail.
This article describes how a state tax authority controls the activities of taxpayer legal persons, and also presents characteristics that distinguish tax optimization from intentional tax evasion. The methods of official optimization of income tax are considered in detail.
Keywords:
taxation, tax planning, tax control, taxes optimization, profit, income tax, doubtful debt allowance, depreciation allowance, investment tax deduction
taxation, tax planning, tax control, taxes optimization, profit, income tax, doubtful debt allowance, depreciation allowance, investment tax deduction
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