Home  Journals  International Accounting  13(163) - 2011 April

The tax environment and objectives of tax planning of the organization

Available online: 29 March 2011

Subject Heading: Taxation

JEL Classification: 

The questions into account the effect of taxation on the organization. Based on the analysis of the influence of the tax system proposed the concept of «tax-curve environment». Defined «boundary» concept «organization» to analyze the interaction with the tax environment. Identified the objective bases of tax planning and tax analysis. Draws conclusions about the objective Restrictions on the Use of concepts «optimization» and «minimization» of tax liabilities as a form of tax Conduct «law-abiding taxpayers». Proposed for the purposes of tax analysis to consider the «tax behavior» of the organization as a desire for the attainment of a compromise with the tax environment.

Keywords: tax environment, tax behavior, taxation, organization, external environment organizations, the internal environment of the organization

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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