Simplified system of taxation as a legal way of its optimization

In the article two modes of the taxation (a general regime of taxation and the simplified tax system) by means of various indicators of tax burden are compared. The concept and the role of the simplified system of taxation as one of legal ways of optimization of the taxation is analyzed. Conditions of use of the simplified system of the taxation, its advantages and shortcomings are presented and displayed. Various schemes of optimization of taxes which are applied at the use of a simplified system of the taxation are stated in details: division of businesses and transfer of small firms on the simplified system of the taxation; transfer of the personnel to the simplified system of the taxation; economy on the property tax of the organizations; use of the intermediary organization applying the simplified system of the taxation for economy of income tax; minimization of income tax of the organizations involving an individual entrepreneur using the simplified system of taxation.