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Concept of Tax Advising Within Tax Optimization


  • Svitlana Bychkova

    () (The St.-Petersburg State Agrarian University)

  • Makarova Nadiya

    () (The Russian Presidential Academy of National Economy and Public Administration Volgograd branch)


Tax advising is strictly individual service requiring knowledge in the fields of law, tax and accounting. Tax advising includes not only advising on taxation models depending on the economic entity type of activity, but it also deals with issues of tax optimization. In the article the authors have offered their views on the concept of tax consulting in the area of tax optimization (tax planning). The subject matter has been a set of the most rational and important settings that allow you to uncover the target, object and structural elements of tax optimization (tax planning) as to the economic entity economic activity. The elements of this concept have their independent meanings and contents. The concept of tax consulting in the area of tax optimization (tax planning) allows to determine the use of specific models, techniques and methods in accordance with the current legislation of the Russian Federation and the economic entity development strategy which should ensure reduction in total tax payments and reduce legal risks, not only in the current period, but in the longer term as well.

Suggested Citation

  • Svitlana Bychkova & Makarova Nadiya, 2013. "Concept of Tax Advising Within Tax Optimization," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 48-53, June.
  • Handle: RePEc:iaf:journl:y:2013:i:2:p:48-53

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    More about this item


    tax advising; concept; tax optimization; tax planning tool; tax planning; tax planning methods;

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation


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