Methodological approaches to the tax planning concept

Автор: Abdullaeva Bariyat Kurbanovna, Dibirgadzhiyeva Fatima Sapiyulayevna

Журнал: Теория и практика общественного развития @teoria-practica

Рубрика: Экономические науки

Статья в выпуске: 21, 2014 года.

Бесплатный доступ

The article discusses the role of tax planning in the modern conditions. The authors consider the factors influencing the importance of tax planning both at the economic entity and the state levels. The article gives an original definition of the tax planning basing upon the study of various creative approaches to this subject.

Tax planning, economic entity, state, approaches to tax planning, minimization of tax payments, tax laws, tax burden, tax authorities

Короткий адрес: https://sciup.org/14936511

IDR: 14936511

Статья научная