Home  Journals  Finance and Credit  26(506) - 2012 July

Institutional conditions of efficiency of tax planning: theory and methodology

Available online: 10 July 2012

Subject Heading: Tax planning

JEL Classification: 

In the article scientific approaches are generalized and the economic content of tax planning as is specified as one of the most important functions of taxation management. Institutional conditions of efficiency of tax planning at national and sub-national levels are allocated. Criteria of classification of tax planning are specified. Tax planning of subjects of economy as the integration process consisting in streamlining of financial and economic activity according to strategy of development of the organization and within the existing tax legislation is considered. Expediency of introduction in the Tax code of the Russian Federation of concept "tax planning" is proved.

Keywords: taxes, policy, planning, forecasting, classification, bases, institutional, subjects of economy, budget income, execution, reserves, organization, potential, minimization, strategy, efficiency

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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