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International Accounting
 

Tax planning as a subsystem of financial planning in the credit institution

Vol. 15, Iss. 1, JANUARY 2012

Available online: 11 January 2012

Subject Heading: Taxation

JEL Classification: 

Borovikova E.V. Doctor of Economics, associate professor of department «The crisis-proof management of social and economic systems», Russian Academy of National Economy and the Public Service under the President of the Russian Federation
budget105@mail.ru

In the article it is analyzed the key features of the taxation of the credit organizations and actual problems which should be considered at a choice of the tools of tax planning. The expediency of consideration in theoretical and practical aspects of tax planning as subsystems in a control system of the organization finance is proved. Models of tax planning with characteristic properties and toolkit are offered.

Keywords: tax planning, financial planning, credit organization, model of tax planning, value-added tax, profit tax of the organizations, financial operations

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

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