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SENTENTIA. European Journal of Humanities and Social Sciences
Правильная ссылка на статью:

K.M. Musaeva About Increase of Efficiency of Tax Planning: the Theorist — Methodological and Practical Aspects

Аннотация: Are investigated the theorist — methodological bases of tax planning on macro and microlevels. The debatable review and the analysis of opinions Russian and foreign scientists concerning essence of the concept “tax planning” is carried out. Research criteria of classification of tax planning also are specified. On the basis of system approach need of consideration of tax planning of the income of corporations as the integration process consisting in streamlining of its economic activity according to strategy of its development on the basis of observance of the tax current legislation is shown. Expediency of the formulation in the Russian tax legislation of the concept “tax planning” is reasoned. Institutional bases of increase of efficiency of tax planning in the conditions of permanent economy are revealed

Ключевые слова:

tax planning, classification, theory and methodology, institutional conditions, corporations, foreign researchers, Russian scientists, tax privileges, organization, minimization.

Abstract: Are investigated the theorist — methodological bases of tax planning on macro and microlevels. The debatable review and the analysis of opinions Russian and foreign scientists concerning essence of the concept “tax planning” is carried out. Research criteria of classification of tax planning also are specified. On the basis of system approach need of consideration of tax planning of the income of corporations as the integration process consisting in streamlining of its economic activity according to strategy of its development on the basis of observance of the tax current legislation is shown. Expediency of the formulation in the Russian tax legislation of the concept “tax planning” is reasoned. Institutional bases of increase of efficiency of tax planning in the conditions of permanent economy are revealed

Keywords:

tax planning, classification, theory and methodology, institutional conditions, corporations, foreign researchers, Russian scientists, tax privileges, organization, minimization.


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Библиография
1. Yutkina T.F. Taxes and taxation.-М.: INFRA-М, 1998-P. 148
2. Romanovsky M.V., Vrublevskaya O.V. Budget system of the Russian Federation.-М., URAIT, 2005.-P. 125.
3. Karbushev G.I., Zimin V.M. Improvement of the tax system of Russia. // Ekonomika i zhizn, 2000.-No. 2.-P. 58
4. Vinslav Yu.M. Financial management in large corporate structures. // Rossiysky ekonomichesky zhurnal, 1998. No. 3.-P. 43.
5. Great Economy Encyclopaedia. / Under the editorship of A.Ya.Sukharev.-3rd edition, revised and enlarged. – M.: INFRA – M., 2007.-P. 123.
6. Friedman Jack P. Dictionary of Business Terms. / Barron’s Educational Series, Inc., 2000. – 736 р
7. Bodie E., Merton R. Finances.-M., Williams Publication House, 2009.-P. 38.
8. Ponamarev A.I., Ignatova T.V. Tax administration in the Russian Federation. – M. “Finansy i statistika”, 2006
9. Tax administration. / Under the editorship of L.I.Goncharenko.-M.: “Knorus”, 2009.-P. 180.
10. Musgrave Richard A., Musgrave Peggy B. Public Finance in Theory and Practice. / Translation form English. M.: Business Atlas, 2009.-P. 319
11. Samuel Brown and William Gale. Tax reform for growth, equity, and revenue. // Urban –Bookings Tax Policy Center. November 30, 2012. P. 5-12.
12. Official information from the website of the Federal Tax Service of the Russian Federation: www.nalog.ru. URL: http://www.nalog.ru/nal_statistik/statistic/budjet/ (date of visit 01/08/2013).
13. Musaevа Kh.M. Formation and development of tax federalism in the Russian Federation: problems and prospects. 2012-№4(94) – p. 85
14. Tikhonov D.N. Fundamentals of tax planning.-M., 1999.-P. 178.
15. Valente P. Enhanced Cross-border Cooperation against Aggressive Tax Behaviours. An Outlook on International Tax Initiatives / P. Valente / The 5th European Conference on Tax Advisers Professional Affairs.-London, 7 Dec. 2012.
16. Busse R. International cooperation at struggle with tax evasion: experience of the European Union. // Scientific works of the Scientific and Research Financial Institute. – Kiev, 2013.-No. 1(60)-P. 123.
17. Vylkova E.S. Tax planning.-М.: Urait, 2012.-P. 26.
18. Guskov S. Taxes in the economy of enterprises.-М.: Dashkov and Co., 2001.-P. 67-70.
19. Zhidkova E.Yu. Tax planning and taxation system improvement as components of development of entrepreneurial sector of economy in the Russian Federation. // Economic analysis: theory and practice. – 2008, No. 3-P. 33.
20. Melnik D.A. Tax management.-М.: Finansy i statistika, 1999.-P. 123.
21. Rogozin B.A. Tax planning at enterprises and in organizations (optimization and minimization of taxation). The 7th edition, in 3 vol.-M., 1997.-P. 234
22. Sidorova E.Yu. Tax planning.-М.: “Eksamen”, 2006.-P. 20.
23. Seliutin K.S. Analysis of statistical planning for the value added tax. // Ekonomicheskie i gumanitarnye nauki, 2012.-No. 2.-P. 23.
24. Chernik D.G., Pochinok A.P., Morozov V.P. Fundamentals of a taxation system: Study guide for higher educational institutions. / Under the editorship of D.G.Chernik.-М.: Finansy, UNITI, 2003.-P. 200
25. Economy of taxation reforms. / Under editorship of I.A.Mayburov, Yu.B.Ivanov, L.L.Tarangul. Monograph.-Irpen, Kiev, “Alerta”, 2013.-P. 227.
26. Tax Administration in OECD and Selected Non-OECD Countries: Comparative Information Series (2010) / OECD. URL: http://www.oecd.org. Date of visit: 28/08/2013.
27. Fundamentals of tax law. / Under the editorship of S.G.Pepeliaev. – М., 1998.-P. 96.
28. Tax and taxation. / Under the editorship of I.A.Rusakova, V.A.Kashin. – М.: “UNITI”, 1998.-P. 96.
29. Kozenkova T.I. Tax planning. // Ekonomica i zhisn, 2005.-No. 17.-P. 23.
30. Musaeva Kh. M. Imanshapiyeva M. M. Systems of the taxation of subjects of small business: experience of the industrial countries and possibility of its use in the conditions of the Russian Federation. Taxes and taxation. 2011 . No. 8.-Р.23
References
1. Yutkina T.F. Taxes and taxation.-М.: INFRA-М, 1998-P. 148
2. Romanovsky M.V., Vrublevskaya O.V. Budget system of the Russian Federation.-М., URAIT, 2005.-P. 125.
3. Karbushev G.I., Zimin V.M. Improvement of the tax system of Russia. // Ekonomika i zhizn, 2000.-No. 2.-P. 58
4. Vinslav Yu.M. Financial management in large corporate structures. // Rossiysky ekonomichesky zhurnal, 1998. No. 3.-P. 43.
5. Great Economy Encyclopaedia. / Under the editorship of A.Ya.Sukharev.-3rd edition, revised and enlarged. – M.: INFRA – M., 2007.-P. 123.
6. Friedman Jack P. Dictionary of Business Terms. / Barron’s Educational Series, Inc., 2000. – 736 р
7. Bodie E., Merton R. Finances.-M., Williams Publication House, 2009.-P. 38.
8. Ponamarev A.I., Ignatova T.V. Tax administration in the Russian Federation. – M. “Finansy i statistika”, 2006
9. Tax administration. / Under the editorship of L.I.Goncharenko.-M.: “Knorus”, 2009.-P. 180.
10. Musgrave Richard A., Musgrave Peggy B. Public Finance in Theory and Practice. / Translation form English. M.: Business Atlas, 2009.-P. 319
11. Samuel Brown and William Gale. Tax reform for growth, equity, and revenue. // Urban –Bookings Tax Policy Center. November 30, 2012. P. 5-12.
12. Official information from the website of the Federal Tax Service of the Russian Federation: www.nalog.ru. URL: http://www.nalog.ru/nal_statistik/statistic/budjet/ (date of visit 01/08/2013).
13. Musaevа Kh.M. Formation and development of tax federalism in the Russian Federation: problems and prospects. 2012-№4(94) – p. 85
14. Tikhonov D.N. Fundamentals of tax planning.-M., 1999.-P. 178.
15. Valente P. Enhanced Cross-border Cooperation against Aggressive Tax Behaviours. An Outlook on International Tax Initiatives / P. Valente / The 5th European Conference on Tax Advisers Professional Affairs.-London, 7 Dec. 2012.
16. Busse R. International cooperation at struggle with tax evasion: experience of the European Union. // Scientific works of the Scientific and Research Financial Institute. – Kiev, 2013.-No. 1(60)-P. 123.
17. Vylkova E.S. Tax planning.-М.: Urait, 2012.-P. 26.
18. Guskov S. Taxes in the economy of enterprises.-М.: Dashkov and Co., 2001.-P. 67-70.
19. Zhidkova E.Yu. Tax planning and taxation system improvement as components of development of entrepreneurial sector of economy in the Russian Federation. // Economic analysis: theory and practice. – 2008, No. 3-P. 33.
20. Melnik D.A. Tax management.-М.: Finansy i statistika, 1999.-P. 123.
21. Rogozin B.A. Tax planning at enterprises and in organizations (optimization and minimization of taxation). The 7th edition, in 3 vol.-M., 1997.-P. 234
22. Sidorova E.Yu. Tax planning.-М.: “Eksamen”, 2006.-P. 20.
23. Seliutin K.S. Analysis of statistical planning for the value added tax. // Ekonomicheskie i gumanitarnye nauki, 2012.-No. 2.-P. 23.
24. Chernik D.G., Pochinok A.P., Morozov V.P. Fundamentals of a taxation system: Study guide for higher educational institutions. / Under the editorship of D.G.Chernik.-М.: Finansy, UNITI, 2003.-P. 200
25. Economy of taxation reforms. / Under editorship of I.A.Mayburov, Yu.B.Ivanov, L.L.Tarangul. Monograph.-Irpen, Kiev, “Alerta”, 2013.-P. 227.
26. Tax Administration in OECD and Selected Non-OECD Countries: Comparative Information Series (2010) / OECD. URL: http://www.oecd.org. Date of visit: 28/08/2013.
27. Fundamentals of tax law. / Under the editorship of S.G.Pepeliaev. – М., 1998.-P. 96.
28. Tax and taxation. / Under the editorship of I.A.Rusakova, V.A.Kashin. – М.: “UNITI”, 1998.-P. 96.
29. Kozenkova T.I. Tax planning. // Ekonomica i zhisn, 2005.-No. 17.-P. 23.
30. Musaeva Kh. M. Imanshapiyeva M. M. Systems of the taxation of subjects of small business: experience of the industrial countries and possibility of its use in the conditions of the Russian Federation. Taxes and taxation. 2011 . No. 8.-Р.23
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