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Financial Analytics: Science and Experience
 

Analysis of the Russian models of splitting (reorganization) business, its ensuring correspondence scales to the special regimes of the taxation

Vol. 4, Iss. 5, FEBRUARY 2011

Available online: 4 February 2011

Subject Heading: ECONOMY OF THE ENTERPRISE

JEL Classification: 

Kachalin D.S. the graduate student of the department of finances and credit of Russian state commercial and economic university
goncharova.sofia@gmail.com

In article crushing (reorganization) of business as technology of tax optimization with use of special contractual designs for economy on taxes (on profit of the organizations, on the added cost, on property of legal bodies) and insurance payments in the state off-budget funds reveals.

Keywords: splitting, reorganization, simplified, system, taxation, autsorsing, autstaffing, tax, offense

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ISSN 2311-8768 (Online)
ISSN 2073-4484 (Print)

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