Ðóñ Eng During last 365 days Approved articles: 2065,   Articles in work: 293 Declined articles: 786 
Library

Vysotskaya, A. B. Tax Planning as a Method of Financial Control at the Enterprise

Published in journal "Taxes and Taxation", 2012-2 in rubric "PREDICTION AND PLANNING IN TAXATION", pages 8-12.

Resume: Concerning the fact that the main goal of the modern tax system lays in creation of the incentives for the development of market institutions and of the favorable conditions for improving production effi ciency and renewal of fi xed assets of enterprises, reducing the tax burden should be accompanied by the reduction the cost of the tax system functioning, as well as the development of “social” and “regulatory” functions of taxes. Transformation of the tax system aimed at reducing the tax burden, the regional and local taxes, makes it necessary to create such conceptual models, that would be adequate to modern requirements and conditions, the signifi cance of which is much underestimated at this stage. In this regard, the method of situation-matrix modeling for the purpose of tax planning as a method of forecasting the fi nancial condition of the company is seemed to possess a fundamental importance. Existing as a form of representation as the universal language of transactions due to which it becomes easier to display in a compact and uniform way the relationship between economic actors in different organizational forms and at different hierarchical levels, this method allows revealing the original structure that underlies in any fi nancial category in practice.

Keywords: Tax planning, fi nancial forecasting, optimization of tax payments.

This article can be downloaded freely in PDF format for reading. Download article

Bibliography:
Vereshchagin S.G., «Politika nalogov v Drevney Gretsii», stat'ya v zhurnale Problemy sovremennoy
ekonomiki, Nomer N1/2(17/18),2006
Voronova I.V. Modelirovanie v bukhgalterskom uchete (na primere pishchevoy promyshlennosti).
Avtoreferat dissertatsii na soiskanie uchenoy stepeni kandidata ekonomicheskikh nauk. – SPb, 2000.
– 17 s.
Galagan A.M. «Osnovnye printsipy schetovedeniya», M., 1925
De Morgan, A., Elementy Arifmetiki, 5-e izdanie, Prilozhenie «Glavnyy Printsip Bukhgalterskogo
ucheta», London: Teylor i Uolton, 1846.
Izhiri, I. i E. K. Kelli, «Mnogomernyy Bukhgalterskiy uchet i Raspredelennye Bazy dannykh: ikh
Znacheniya dlya Organizatsiy i Obshchestva», Bukhgalterskiy uchet, Organizatsii i Obshchestvo, izdanie 5,
Nomer 1, 1980, str 115-123.
Kol'vakh O.I. «Komp'yuternaya bukhgalteriya dlya vsekh». – Rostov n/D: Izdatel'stvo «Feniks», 1996.
– 416 s.
Kol'vakh O.I. «Matematicheskaya model' bukhgalterskogo balansa» //Stroitel'stvo-98: Mezhdunarodnaya
nauchno-prakticheskaya konferentsiya: Tezisy dokladov. – Rostov n/D: RGSU, 1998. – s.43-46.
Kol'vakh O.I. «Matematicheskie osnovy bukhgalterskogo ucheta i situatsionno – matrichnogo analiza»
// Vse dlya bukhgaltera. – 2004. - ¹21 (141).
Korostylev Yu.V. Gosudarstvennyy finansovyy kontrol': problemy i perspektivy// Finansy. -1997.
-¹8. -S.3-5.
Paliy V.F. Bukhgalterskiy uchet v sisteme ekonomicheskoy informatsii.- M.: Finansy, 1975.-160s
Sokolov Ya.V. Bukhgalterskiy uchet: ot istokov do nashikh dney: Uchebnoe posobie dlya vuzov - M.: Audit,
YuNITI, 1996. - 638 s
Sokolov Ya.V. «Ocherki po istorii bukhgalterskogo ucheta». — M.: Den'gi i statistika, 1991.
Sokolov Ya.V. Bukhgalterskiy uchet: ot istokov do nashikh dney. – M.: Audit, YuNITI, 1996. – 638 s.
Tkach M.V. Tkach V.I. Upravlencheskiy uchet: Mezhdunarodnyy opyt. - M.: Finansy i statistika 1994.
– 144

Correct link to this article:
just copy this link to clipboard