Ways to reduce the amount of tax payments
Автор: Samus A.M., Koryakina Y.V.
Журнал: Экономика и социум @ekonomika-socium
Рубрика: Основной раздел
Статья в выпуске: 5 (48), 2018 года.
Бесплатный доступ
The article considers ways of legal reduction of tax payments. Particular attention is paid to the analysis of tax planning. It was noted that when choosing the method of minimizing tax payments, the taxpayer must take into account the legality of not only the formal side of the operation and documentary processing, but also its content, motives, goals.
Tax, tax payment, tax planning, minimization, tax legislation, law, offence
Короткий адрес: https://sciup.org/140238995
IDR: 140238995
Список литературы Ways to reduce the amount of tax payments
- The Constitution of the Russian Federation (adopted by popular vote on 12.12.1993) (taking into account the amendments introduced by the Laws of the Russian Federation on Amendments to the Constitution of the Russian Federation No. 6-FKZ of 30.12.2008, No. 7-FKZ of 30.12.2008, dated 05.02.2014 N 2-FKZ, from July 21, 2014 N 11-FKZ)
- The Tax Code of the Russian Federation (Part One) of July 31, 1998 No. 146-FZ (as amended on February 19, 2018)
- Taxes and taxation : a textbook for university students studying in the areas of Economics and Management, specialties "Economic Security", "Customs"/IA. Maiburov . -Electron. text data. -M.: UNITY-DANA, 2015. -487 c. -978-5-238-02623-7. -Access mode: http://www.iprbookshop.ru/34806.html
- Taxes and taxation : textbook/D.G. Chernik . -Electron. text data. -M.: UNITY-DANA, 2012. -369 c. -978-5-238-01717-4. -Access mode: http://www.iprbookshop.ru/10501.html
- Taxes and taxation : a textbook for university students studying in economic specialties/D.G. Chernik . -2 nd ed. -Electron. text data. -M.: UNITY-DANA, 2017. -369 c. -978-5-238-01717-4. -Access mode: http://www.iprbookshop.ru/71217.html
- Taxes and taxation : a textbook for university students studying in the specialties "Finance and credit", "Accounting, analysis and audit"/G.А. Volkova . -3rd ed. -Electron. text data. -M.: UNITY-DANA, 2017. -631 c. -978-5-238-01827-0. -Access mode: http://www.iprbookshop.ru/71218.html
Статья научная
