The article deals with the matter of tax optimization as a valid method to protect the taxpayers' rights. The authors define the fundamental principles of tax planning. The article also deals with the basic ways of tax optimization and minimization at different levels of tax planning, their impact on the financial results of an organization. The authors consider the modern methods of tax optimization evaluating their risks and benefits and substantiate the necessity of the analysis of the tax minimizing suitability for each individual case. The authors suggest institutionalizing of the concept of tax optimization and its legal ways in the legislation.
Aksenov S., Bitiukova L., Krylov A., Laskina I. Nalogi i nalogooblozhenie: uchebnik [Taxes and taxation: a textbook]. Kursk, RFEI Publ., 2010, 356 p.
Gordeeva O.V. Nalogovye l’goty: klassifikatsiia i osobennosti primeneniia[Tax benefits: a classification and peculiarities of usage]. Nalogi i finansovoe pravo – Taxes and financial law, 2008, no. 6, pp. 124–130.
Zhernakov S.A. Printsipy nalogovogo planirovaniia[Principles of tax planning]. Nalogi i finansovoe pravo – Taxes and financial law, 2010, no. 7, pp. 218–220.
Mamrukova O.I. Nalogi i nalogooblozhenie: ucheb. posobie [Taxes and taxation: a textbook]. Moscow, Omega-L Publ., 2010, 310 p.
Mitrofanova I.A. Predprinimatel’stvo i nalog na pribyl’: usloviia rezonansnosti interesov[Business and income tax: resonant conditions of interest]. Ekonomicheskii analiz: teoriia i praktika – Economic analysis: theory and practice, 2011, no. 10, pp. 44–47.
Mitrofanova I.A., Tlisov A.B. Potentsial modernizatsii naloga na pribyl’ v sovremennoi Rossii: ekonomiko-upravlencheskie aspekty [Potential for profit tax modernization in contemporary Russia: economic and managerial aspects]. Volgograd, Kruton Publ., 2012, 246 p.
Mitrofanova I.A., Tlisov A.B. Sposoby optimizatsii naloga na pribyl’ na predpriiatii[Ways to optimize an enterprise income tax]. Nalogi i finansovoe pravo – Taxes and financial law, 2013, no. 8, pp. 200–206.
Suntseva P.V. Optimizatsiia nalogooblozheniia kak sposob zashchity prav i zakonnykh interesov nalogoplatel’shchikov[Optimization of taxation as a way to protect the rights and legal interests of taxpayers]. Nalogi i finansovoe pravo – Taxes and financial law, 2012, no. 11, pp. 216–219.
Suntseva P.V. Pravovaia priroda optimizatsii nalogooblozheniia [Legal nature of tax optimization]. Nalogi i finansovoe pravo – Taxes and financial law, 2010, no. 6, pp. 206–212.
