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SENTENTIA. European Journal of Humanities and Social Sciences
Правильная ссылка на статью:

Musaeva Khaibat Magomedtagirovna(Мусаева Хайбат Магомедтагировна) FGBOU VPO "Dagestan State University", Russian Federation, 367025, Republic of Dagestan, Makhachkala, Gadzhiev St. 43, "and", xaibat27@rambler.ru 8988-213-22 – 55,About increase of efficiency of tax planning: the theorist - methodological and practical aspects

Мусаева Хайбат Магомедтагировна

кандидат экономических наук

профессор, ФГБОУ ВО "Дагестанский государственный университет"

3670025, Россия, Республика Дагестан, г. Махачкала, ул. М. Гаджиева, 43

Musaeva Khaibat Magomedtagirovna

PhD in Economics

Professor at Dagestan State University

3670025, Russia, respublika Respublika Dagestan, g. Makhachkala, ul. M. Gadzhieva, 43

xaibat27@rambler.ru
Другие публикации этого автора
 

 

DOI:

10.7256/1339-3057.2013.2.10066

Дата направления статьи в редакцию:

18-05-2013


Дата публикации:

1-6-2013


Аннотация: Are investigated the theorist – methodological bases of tax planning on macro and microlevels. The debatable review and the analysis of opinions Russian and foreign scientists concerning essence of the concept "tax planning" is carried out. Research criteria of classification of tax planning also are specified. On the basis of system approach need of consideration of tax planning of the income of corporations as the integration process consisting in streamlining of its economic activity according to strategy of its development on the basis of observance of the tax current legislation is shown. Expediency of the formulation in the Russian tax legislation of the concept "tax planning" is reasoned. Institutional bases of increase of efficiency of tax planning in the conditions of permanent economy are revealed


Ключевые слова:

tax planning, classification, theory and methodology, institutional conditions, corporations, foreign researchers, Russian scientists, tax privileges, organization, minimization

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