Home  Journals  International Accounting  41(239) - 2012 November

Influence of contractual policy on taxation of organizations

Available online: 6 November 2012

Subject Heading: Legal regulation

JEL Classification: 

The contractual policy is the effective tool of regulation of the taxation in the organization as through elements and a content of contracts the taxpayer adjusts the size of taxable bases and the sum of the tax obligation. Through the contractual policy the taxpayer can reach the certain economic gains, including in the field of the taxation.

Keywords: contractual policy, regulation of contractual attitudes, elements of contract, optimization of contract

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

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