Tax optimization: theory and practice

Journal Issue:

Author Information: 
  •  
  • Albina R. Batiaeva – Deputy Head of the Department of Administrative and Financial Law of the Peoples’ Friendship University of Russia.
  • Alexander A. Galushkin - Associate Professor at the Department of Judicial Authority, Law-Enforcement and Human Rights Activity of the Peoples’ Friendship University of Russia.
  • Asiyat A. Chomaeva – Muster of Law.
Abstract: 

In the above article actual problems of state budget formation, desire and ability of commercial organizations to minimize tax burden. Various opinions of scientists-jurists and practicing lawyers and experts on problem of lawful tax optimization, searches of new lawful ways of tax obligations minimization are presented. Opinions of H.P. Tupanchesky, B. Torglera, I.I. Kucherov, I.I. Pepelyaev, I.V. Lipatov, K.Zh. Berr and A. Tremo are presented. Authors point out a number of contradictions in a sphere of legal regulation of tax optimization at the present stage. Modern Russian and foreign experience on tax burden minimization is presented, author assessment and opinions of official supervisory authorities and bodies of judicial authority are presented.

Keywords: 

tax optimization, legalization, avoidance of tax payment, reduction of tax payments, legal regime, expert assessment, theoretical assessment.

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