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Проблемы Налоговой Оптимизации В Сфере Налогообложения Прибыли

Author

Listed:
  • Новоселов Константин Викторович

    (Финансовый университет)

Abstract

Выделены наиболее дискутируемые проблемы современной теории и практики налогообложения легализация налоговой базы и налоговая оптимизация, включая налоговую оптимизацию в сфере налогообложения прибыли. систематизированы основные условия признания расходов в целях налогообложения прибыли. обращено внимание на необходимость более эффективного использования института налогового консультирования.The paper reviews the most pressing problems of modern theory and practice of taxation: the legalization of the tax base and tax optimization including optimization in taxation of profits. It systematizes the basic conditions for the recognition of expenses for profit taxation purposes. Attention is drawn to the need for more effective use of the tax consultancy.

Suggested Citation

  • Новоселов Константин Викторович, 2014. "Проблемы Налоговой Оптимизации В Сфере Налогообложения Прибыли," Экономика. Налоги. Право, CyberLeninka;Федеральное государственное образовательное бюджетное учреждение высшего профессионального образования «Финансовый университет при Правительстве Российской Федерации» (Финансовый университет), issue 5, pages 126-130.
    • Handle: RePEc:scn:031101:15724733
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