Home  Journals  International Accounting  18(312) - 2014 May

Conceptual content of corporate tax policy and justification of its structure parameters

Available online: 2 June 2014

Subject Heading: Taxation

JEL Classification: 

Pages: 31-41

The article points out that concrete behavior of an economic entity is determined by the main goal of business activity, namely by potential income maximizing. Economic entities simultaneously with organization and management improvement and an introduction of new technologies and equipment seek to increase equity earnings by means of tax saving. The authors emphasize that corporate tax policy development is of great importance, which enables economic entities to consider environment changes in due time and to provide rational distribution and use of raw materials potential and also to increase its financial stability at the minimum cost.

Keywords: tax policy, parameter, taxation, tax planning

References:

1. Bychenkov V.M. Formy i metody vnutrennego nalogovogo kontrolia (audita) [Forms and internal tax control methods (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 a part of an enterprise’s internal control system]. Finansovyi director – Finance director. Available at: Link. (In Russ.)
3. Zemlianskaia I.S. Nalogovaia optimizatsiia: razvitie poniatiinogo apparata [Tax optimization: development of a 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 performance. Available at: Link. (In Russ.)

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

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