Legal methods of the taxation optimization

The issue contains deep scientific analysis of the theoretical and applicable in practice legal methods of taxation optimization. The main term of this issue is the method of the tax optimization, it is the the taxpayr's action based on legal provisions directing by him to minimize tax base of one or more number o taxes. There is no way of application of the method of the tax optimization in Russian legislation. The 7th point of the 3rd item of the tax code of Russian federation contains potentially the opportunity of application legal methods of tax optimization. The article moreover contains explanations and analysis of some methods of taxation optimization using by russian taxpayers. Some authors mix together legal and illegal methods of tax optimization. The application of illegal methods is forbidden, because the tax optimization have to be legal to be applicable. Another authors think that the tax optimization is any taxpayer's actions making him every day doing business, for example well-defined rights and obligations in contract, pactical application legal methods of making doubtful debts balances or making special fund to repair permanent assets. Also the author proposes some recommendations to opportunities of using some methods and ways of the taxation optimization. So taxpayers should understand that any way of tax optimization couldn't be universal (the both legal and appropriate in every situation). Consequently the tax optimization scheme is only an abstract idea, stereotype formula. Therefore taxpayer making of the individual plan of tax optimization shoul take into account real economical conditions and legislation in his country. There are many legal metods of tax optimization: the method of changing one tipe legal relationship to another (to minimize taxes by changing one tipe contract to other tipe), the method of chosing legal forms of doing business, the method of using the legal opportunity of getting VAT deductions, the application of special tax treatments, the tax facilities and benefits and ect.