UDC 351.713(051.2)

© Abashev A. O., 2007

Tax planning

Tax planning essence, structure and organization has been analyzed. Such concepts as «tax evasion», «tax avoidance» and «tax planning» have been defined and differentiated. Subjects and objects of tax planning have been specified. The questions on strategic and current tax planning have been considered. The method of proving tax planning necessity in regard to an index «tax burden» has been proposed.

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	Main page News Editorial staff For authors Subscription Archive Site map Russian version Search:	UDC 351.713(051.2) © Abashev A. O., 2007 Tax planning Tax planning essence, structure and organization has been analyzed. Such concepts as «tax evasion», «tax avoidance» and «tax planning» have been defined and differentiated. Subjects and objects of tax planning have been specified. The questions on strategic and current tax planning have been considered. The method of proving tax planning necessity in regard to an index «tax burden» has been proposed. Download article (185.6 Kb) Сontents

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