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Теоретические И Практические Аспекты Оптимизации Налога На Прибыль Организации

Author

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  • Пестрикова А. Б.

    (Южно-Российский институт-управления филиал РАНХиГС при Президенте РФ)

Abstract

В статье анализируется процесс оптимизации налога на прибыль как ключевого исходящего налогового потока предприятия. Рассмотрены способы и приемы формирования системы минимизации объекта налогообложения. Представлены выводы о возможных направлениях дальнейшего совершенствования процесса корпоративного менеджмента в отношении налога на прибыльThe article analyzes the process of optimizing the income tax as a key tax outbound flow of the enterprise. The methods and techniques to minimize the formation of the object of taxation. Conclusions about the possible directions of further improvement of the corporate management in respect of income tax.

Suggested Citation

  • Пестрикова А. Б., 2014. "Теоретические И Практические Аспекты Оптимизации Налога На Прибыль Организации," Электронный вестник Ростовского социально-экономического института, CyberLeninka;Негосударственное образовательное учреждение высшего профессионального образования «Ростовский социально-экономический институт», issue 4, pages 379-386.
    • Handle: RePEc:scn:031802:15699048
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