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Economic Analysis: Theory and Practice
 

Modern etymology of the term "tax planning"

Vol. 11, Iss. 20, MAY 2012

Available online: 23 May 2012

Subject Heading: Taxation

JEL Classification: 

Evstigneev E.N. PhD in Economics, professor, head of department "Taxation and Tax management", St. Petersburg Trade and Economic Institute
eennn@yandex.ru

Viktorova N.G. PhD in Economics, professor, associate professor of department "Taxation and Tax management", St. Petersburg Trade and Economic Institute
viknata@mail.ru

The various interpretations of the term "tax planning" of famous Russian scientists presented copyright vision of the problem are analyzed in the article. The made definition is focused on modern ways, means and the technologies promoting achievement of the purpose of tax planning and strategy of economic development of the managing subject.

Keywords: tax, planning, optimization, taxation, risk, entity, technology

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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