Home  Journals  Finance and Credit  15(591) - 2014 April

Conceptual maintenance of corporate tax policy and justification it's structural characteristics

Available online: 26 April 2014

Subject Heading: Taxes and taxation

JEL Classification: 

Pages: 27-36

The article notes that the concrete behavior of the economic subject is determined by a main goal of business activity, namely maximizing the potential income. Economic subjects seek to increase own income due to decrease in tax loading with organization and management improvement, introduction of new technologies and equipment. Formulation of a corporate tax policy will allow economic subjects to consider in due time environment changes, to provide rational distribution and use of resource potential, and also to increase the financial stability at the minimum expenses.

Keywords: tax policy, parameter, taxation, tax planning

References:

1. Bychenkov V.M. Formy i metody vnutrennego nalogovogo kontrolia (audita) [Forms and methods of internal tax control (audit)]. Nalogovyi uchet dlia bukhgaltera – Tax accounting for accountant, 2010, no. 6. Available at: Link. (In Russ.)
2. Gosteva M. Nalogovyi kontrol' kak chast' sistemy vnutrennego kontrolia predpriiatiia [Tax control as part of internal control system at the enterprise]. Finansovyi director – Finance director. Available at: Link. (In Russ.)
3. Zemlianskaia I.S. Nalogovaia optimizatsiia: razvitie poniatiinogo apparata [Tax optimization: development of conceptual framework]. Informatsionno-analiticheskaia gazeta ”Nalogi” – Information and analytical newspaper “Nalogi”, 2007, no. 23, pp. 15–18.
4. Sequence of carrying out of tax planning. Available at: Link. (In Russ.)
5. Theoretical questions of tax planning in enterprise work. Available at: Link. (In Russ.)

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

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