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Корпоративное Налоговое Планирование: Цели И Сущность

Author

Listed:
  • Жернаков Сергей Александрович

    (Уральский федеральный университет им. первого Президента России Б.Н. Ельцина)

Abstract

Рассматривается сущность категории «корпоративное налоговое планирование». на основе проведенного анализа сформулировано определение термина «корпоративное налоговое планирование», отражающее его цели и сущность. делается вывод, что налоговое планирование представляет собой разработку и внедрение налогоплательщиком системы мероприятий и схем, направленных на максимальное использование возможностей действующего законодательства с целью законной оптимизации налоговых платежей.The subject matter of the corporate tax planning category is considered. Based on the analysis performed, the term “corporate tax planning” is defined that reflects its essential features and purposes. It is concluded that the tax planning concept means the development and implementation by a tax payer of a set of measures and schemes aimed at the maximum use of opportunities provided by the current legislation with the purpose of legal optimization of tax payments.

Suggested Citation

  • Жернаков Сергей Александрович, 2014. "Корпоративное Налоговое Планирование: Цели И Сущность," Экономика. Налоги. Право, CyberLeninka;Федеральное государственное образовательное бюджетное учреждение высшего профессионального образования «Финансовый университет при Правительстве Российской Федерации» (Финансовый университет), issue 3, pages 124-127.
    • Handle: RePEc:scn:031101:15724685
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