Regional Economics: Theory and Practice

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Regional Economics: Theory and Practice

42(135) - 2009 December

Normative legal regulation of optimisation and tax evasion discrimination

Vol. 7, Iss. 42, DECEMBER 2009

Available online: 25 December 2009

Subject Heading: QUESTIONS OF ECONOMIC SAFETY

JEL Classification:

Boboshko N.M. candidate of economics science, associate professor, vice-head of chair of Economic Analysis, Finance and Statistics of RF MIA Moscow University
(495) 424-24-20, (499) 149-71-15

The problems of legislative idea default for such terms as: optimization, legal and illegal minimization and tax evasion reviewed.

Keywords: optimization, discrimination, tax policy, minimization

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ISSN 2311-8733 (Online)
ISSN 2073-1477 (Print)

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