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International Accounting
 

Tax loading: methods of its definition and optimization possibility

Vol. 14, Iss. 44, NOVEMBER 2011

Available online: 25 November 2011

Subject Heading: THE TAXATION

JEL Classification: 

Shalneva M.S. PhD in Economics, associate professor, Interregional Inspectorate of the Federal Tax Service of Russia's largest taxpayer ¹5
mshalneva77@mail.ru

Economic essence of the tax loading and possibility of minimization is examined in the article. The special attention is paid to technique of calculation of the tax loading in the enterprise and estimation of efficiency of methods of its optimization.

Keywords: tax loading, optimization of tax payments, tax planning

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

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