Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Modern etymology of the term "tax planning"
Available online: 23 May 2012 Subject Heading: Taxation JEL Classification:
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 |
ISSN 2311-8725 (Online)
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