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Мусаева Х.М. Tax planning at the present stage: social and economic essence, classification and problems of efficiency improvement (Налоговое планирование на современном этапе: социально – экономическая сущность, классификация и проблемы повышения эффективности)

Опубликовано в журнале "Право и политика" в № 12 за 2013 год в рубрике "Системы стабилизации: финансовый контроль" на страницах 1679-1687.

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

DOI: 10.7256/1811-9018.2013.12.10057

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