Аннотация: The economic substance of tax planning, as one of the most important functions of the tax administration process,
has been clarified in the results of research into discussed questions. Problems of improvement of tax planning efficiency
at the national and sub-national levels have been identified. Criteria of tax planning classification have been analysed and
identified. Tax planning of economic entities, as an integration process lying in the regulation of its financial and economic
activity, in accordance with the strategy of organization of development and in the frames of the effective tax legislation
of the Russian Federation, has been examined. The practicability of introduction of the “tax planning” conception into
the Tax Code of the Russian Federation has been proved. The necessity of development of methodological and methodical
fundamentals of tax planning on macro-, meso– and micro-levels has been demonstrated.
Ключевые слова: taxes, planning, classification, forecasting, methods, estimation, taxation, base, relief, organization
Контактная информация: Musaeva, Khaibat Magomedtagirovna, 367000, Russia, Respublika Dagestan, Makhachkala, ul. Gadzhieva, d.43-a.
Библиография:
Bodie E., Merton R. Finances.-M., Williams Publication House, 2009.-P. 38.
Busse R. International cooperation at struggle with tax evasion: experience of the European Union. // Scientific works of the Scientific and Research Financial Institute. – Kiev, 2013.-No. 1(60)-P. 123.
Great Economy Encyclopaedia. / Under the editorship of A.Ya.Sukharev.-3rd edition, revised and enlarged. – M.: INFRA – M., 2007.-P. 123.
Vinslav Yu.M. Financial management in large corporate structures. // Rossiysky ekonomichesky zhurnal, 1998. No. 3.-P. 43-52.
Vylkova E.S. Tax planning.-M.: Urait, 2012.-P. 26-34.
Guskov S. Taxes in the economy of enterprises.-M.: Dashkov and Co., 2001.-P. 67-70.
Evstigneev E.N. Taxes and taxation: study guide.-M.: INFRA – M., 2001.-P. 78.
Zhidkova E.Yu. Tax planning and taxation system improvement as components of development of entrepreneurial sector of economy in the Russian Federation. // Economic analysis: theory and practice. – 2008, No. 3-P. 33.
Karbushev G.I., Zimin V.M. Improvement of the tax system of Russia. // Ekonomika i zhizn, 2000.-No. 2.-P. 58.
Kozenkova T.I. Tax planning. // Ekonomica i zhisn, 2005.-No. 17.-P. 23.
Musgrave Richard A., Musgrave Peggy B. Public Finance in Theory and Practice. / Translation form English. M.: Business Atlas, 2009.-P. 319.
Melnik D.A. Tax management.-M.: Finansy i statistika, 1999.-P. 123.
Musaeva H.M., Isaev M.G. Institutional conditions of tax planning efficiency improvement: theory and methodology. // Finansy i kredit, 2012-No. 26 (506)-P. 35.
Tax and taxation. / Under the editorship of I.A.Rusakova, V.A.Kashin. – M.: “UNITI”, 1998.-P. 96-98.
Tax administration. / Under the editorship of L.I.Goncharenko.-M.: “Knorus”, 2009.-P. 180-183.
Fundamentals of tax law. / Under the editorship of S.G.Pepeliaev. – M., 1998.-P. 96.
Ponamarev A.I., Ignatova T.V. Tax administration in the Russian Federation. – M. “Finansy i statistika”, 2006.-P. 234-244.
Rogozin B.A. Tax planning at enterprises and in organizations (optimization and minimization of taxation). The 7th edition, in 3 vol.-M., 1997.-P. 234.
Romanovsky M.V., Vrublevskaya O.V. Budget system of the Russian Federation.-M., URAIT, 2005.-P. 125-145.
Sidorova E.Yu. Tax planning.-M.: “Eksamen”, 2006.-P. 20-22.
Seliutin K.S. Analysis of statistical planning for the value added tax. // Ekonomicheskie i gumanitarnye nauki, 2012.-No. 2.-P. 23.
Tikhonov D.N. Fundamentals of tax planning.-M., 1999.-P. 178.
Chernik D.G., Pochinok A.P., Morozov V.P. Fundamentals of a taxation system: Study guide for higher educational institutions. / Under the editorship of D.G.Chernik.-M.: Finansy, UNITI, 2003.-P. 200.
Economy of taxation reforms. / Under editorship of I.A.Mayburov, Yu.B.Ivanov, L.L.Tarangul. Monograph.-Irpen, Kiev, “Alerta”, 2013.-P. 227.
Yutkina T.F. Taxes and taxation.-M.: INFRA-M, 1998-P. 148.
Valente P. Enhanced Cross-border Cooperation against Aggressive Tax Behaviours. An Outlook on International Tax Initiatives / P. Valente / The 5th European Conference on Tax Advisers Professional Affairs.-London, 7 Dec. 2012.
Tax Administration in OECD and Selected Non-OECD Countries: Comparative Information Series (2010) / OECD. URL: http://www.oecd.org. Date of visit: 28/08/2013.
Samuel Brown and William Gale. Tax reform for growth, equity, and revenue. // Urban –Bookings Tax Policy Center. November 30, 2012. P. 5-12.
Friedman Jack P. Dictionary of Business Terms. / Barron’s Educational Series, Inc., 2000. – 736 r.
Official information from the website of the Federal Tax Service of the Russian Federation: www.nalog.ru. URL: http://www.nalog.ru/nal_statistik/statistic/budjet/ (date of visit 01/02/2013).
Yurevich A.V., Zhuravlev A.L., Yurevich M.A. Izbytochnoe neravenstvo dokhodov kak ugroza natsional'noy bezopasnosti Rossii // NB: Natsional'naya bezopasnost'. - 2013. - 2. - C. 182 - 202. URL: http://www.e-notabene.ru/nb/article_550.html
References (transliteration):
Bodie E., Merton R. Finances.-M., Williams Publication House, 2009.-P. 38.
Busse R. International cooperation at struggle with tax evasion: experience of the European Union. // Scientific works of the Scientific and Research Financial Institute. – Kiev, 2013.-No. 1(60)-P. 123.
Great Economy Encyclopaedia. / Under the editorship of A.Ya.Sukharev.-3rd edition, revised and enlarged. – M.: INFRA – M., 2007.-P. 123.
Vinslav Yu.M. Financial management in large corporate structures. // Rossiysky ekonomichesky zhurnal, 1998. No. 3.-P. 43-52.
Vylkova E.S. Tax planning.-M.: Urait, 2012.-P. 26-34.
Guskov S. Taxes in the economy of enterprises.-M.: Dashkov and Co., 2001.-P. 67-70.
Evstigneev E.N. Taxes and taxation: study guide.-M.: INFRA – M., 2001.-P. 78.
Zhidkova E.Yu. Tax planning and taxation system improvement as components of development of entrepreneurial sector of economy in the Russian Federation. // Economic analysis: theory and practice. – 2008, No. 3-P. 33.
Karbushev G.I., Zimin V.M. Improvement of the tax system of Russia. // Ekonomika i zhizn, 2000.-No. 2.-P. 58.
Kozenkova T.I. Tax planning. // Ekonomica i zhisn, 2005.-No. 17.-P. 23.
Musgrave Richard A., Musgrave Peggy B. Public Finance in Theory and Practice. / Translation form English. M.: Business Atlas, 2009.-P. 319.
Melnik D.A. Tax management.-M.: Finansy i statistika, 1999.-P. 123.
Musaeva H.M., Isaev M.G. Institutional conditions of tax planning efficiency improvement: theory and methodology. // Finansy i kredit, 2012-No. 26 (506)-P. 35.
Tax and taxation. / Under the editorship of I.A.Rusakova, V.A.Kashin. – M.: “UNITI”, 1998.-P. 96-98.
Tax administration. / Under the editorship of L.I.Goncharenko.-M.: “Knorus”, 2009.-P. 180-183.
Fundamentals of tax law. / Under the editorship of S.G.Pepeliaev. – M., 1998.-P. 96.
Ponamarev A.I., Ignatova T.V. Tax administration in the Russian Federation. – M. “Finansy i statistika”, 2006.-P. 234-244.
Rogozin B.A. Tax planning at enterprises and in organizations (optimization and minimization of taxation). The 7th edition, in 3 vol.-M., 1997.-P. 234.
Romanovsky M.V., Vrublevskaya O.V. Budget system of the Russian Federation.-M., URAIT, 2005.-P. 125-145.
Sidorova E.Yu. Tax planning.-M.: “Eksamen”, 2006.-P. 20-22.
Seliutin K.S. Analysis of statistical planning for the value added tax. // Ekonomicheskie i gumanitarnye nauki, 2012.-No. 2.-P. 23.
Tikhonov D.N. Fundamentals of tax planning.-M., 1999.-P. 178.
Chernik D.G., Pochinok A.P., Morozov V.P. Fundamentals of a taxation system: Study guide for higher educational institutions. / Under the editorship of D.G.Chernik.-M.: Finansy, UNITI, 2003.-P. 200.
Economy of taxation reforms. / Under editorship of I.A.Mayburov, Yu.B.Ivanov, L.L.Tarangul. Monograph.-Irpen, Kiev, “Alerta”, 2013.-P. 227.
Yutkina T.F. Taxes and taxation.-M.: INFRA-M, 1998-P. 148.
Valente P. Enhanced Cross-border Cooperation against Aggressive Tax Behaviours. An Outlook on International Tax Initiatives / P. Valente / The 5th European Conference on Tax Advisers Professional Affairs.-London, 7 Dec. 2012.
Tax Administration in OECD and Selected Non-OECD Countries: Comparative Information Series (2010) / OECD. URL: http://www.oecd.org. Date of visit: 28/08/2013.
Samuel Brown and William Gale. Tax reform for growth, equity, and revenue. // Urban –Bookings Tax Policy Center. November 30, 2012. P. 5-12.
Friedman Jack P. Dictionary of Business Terms. / Barron’s Educational Series, Inc., 2000. – 736 r.
Official information from the website of the Federal Tax Service of the Russian Federation: www.nalog.ru. URL: http://www.nalog.ru/nal_statistik/statistic/budjet/ (date of visit 01/02/2013).
Yurevich A.V., Zhuravlev A.L., Yurevich M.A. Izbytochnoe neravenstvo dokhodov kak ugroza natsional'noy bezopasnosti Rossii // NB: Natsional'naya bezopasnost'. - 2013. - 2. - C. 182 - 202. URL: http://www.e-notabene.ru/nb/article_550.html
Рус
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