Open AccessConceptual bases of tax planning in business
Author(s) -
О В Мандрощенко,
E. B Udachina
Publication year - 2013
Publication title -
izvestiâ mgtu "mami"
Language(s) - English
Resource type - Journals
eISSN - 2949-1428
pISSN - 2074-0530
DOI - 10.17816/2074-0530-68211
Subject(s) - tax planning , business , accounting , tax basis , economics , public economics , finance , tax reform , double taxation , tax avoidance , state income tax , gross income
The article considers the essence and importance of tax planning and its relationship with financial planning. It is also mentioned the problems and the need for planning of tax payments in organizations. And finally there is justified the dependence of tax planning from the setting of accounting and tax accounting