Reference:
Sherbakova, E.M..
Principles and approaches towards optimization
of taxation of commercial banks
// Taxes and Taxation. – 2013. – № 8.
– P. 603-614.
DOI: 10.7256/1812-8688.2013.8.7799.
rubric Налогообложение организаций финансового сектора экономики
DOI: 10.7256/1812-8688.2013.8.7799
Read the article
Abstract: Currently the issue of uniform use of terminology in the sphere of taxation is highly
topical. The same may be said of the term “taxation optimization”. The professional studies
aimed for the development of correct and full definition shall not be complete, if there is
no complex system including all of the elements of taxation optimization as an independent
legal institution: principles, stages, elements, criterion and types of taxation optimization.
The article contains analysis of all of the above-mentioned categories. Based on a complex
analysis of taxation principles, optimization principles and tax optimization, the author
formed a system of tax optimization principles, singled out a criterion for an optimum taxation,
defined stages and elements of tax optimization, as well as classification of types of
tax optimization. It shall allow to minimize the possibility for ambiguous interpretation of
the term “taxation optimization”, and to single out the system of taxation optimization as
an independent sphere of scientific cognition.
Keywords: taxes and taxation, taxation optimization, types of taxation optimization, stages for taxation optimization, elements of taxation optimization, criterion for taxation optimization, principles of taxation optimization, tax optimization, taxation of commercial banks, system of taxation optimization for the commercial banks.
Contact information: Scherbakova, Elena Mikhailovna, 109542, Moskva, Ryazansky pr, d.99
References:
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5. Intriligator M., Matematicheskie metody optimizatsii i ekonomicheskaya teoriya / per s angl. G.I. Zhukovoy, F.Ya, Kel'mana. – M.: Ayris-press, 2002.
6. Yu.M. Lermontov Optimizatsiya nalogovykh platezhey. - M.: Nalogovyy vestnik, 2009.
7. A. Lesova Serye skhemy i opyt tovarishchey // Vedomosti № 192 ot 13.10.2005.
8. O.I. Mityakova optimizatsiya denezhnykh potokov kak instrument antikrizisnogo upravleniya predpriyatiem.// Finansy i kredit, №30 oktyabr' 2005.
9. S.V. Razgulin Sovershenstvovanie zakonodatel'stva kak instrument protivodeystviya zloupotrebleniyu pravom v nalogovykh otnosheniyakh // Nalogovyy vestnik, № 3, 2006.
10. V.S. Rzhanitsyna Kriterii nalogovoy optimizatsii v usloviyakh deystvuyushchego zakonodatel'stva // Bukhgalterskiy uchet, № 18, 2005
11. Saati T. Matematicheskie modeli konfliktnykh situatsiy - M.: Sovetskoe radio, 1977.
12. Serdyukova N.A. Kriterii effektivnosti sistemy metodov, optimiziruyushchey nalogovuyu sistemu Rossii. // Finansy, № 2, 2004.
13. Streng G. Lineynaya algebra i ee primeneniya, - M.: Mir. 1980
14. Sukharev A.G, Timokhov A.V., Fedorov V.V., Kurs metodov optimizatsii: uchebnoe posobie, - 2-e izd., M.: FIZMATLIT, 2008.
15. A.A. Tedeev, V.A. Parygina Nalogi i nalogooblozhenie: kratkiy kurs / A.A. Tedeev, V.A. Parygina. – M.: izd-vo Eksmo, 2004.
16. Frol'kis V.A. Vvedenie v teoriyu i metody optimizatsii dlya ekonomistov. 2-e izd. – SPb: Piter, 2002.
17. B. Tserenov Optimizatsiya nalogooblozheniya i uklonenie ot uplaty nalogov: pravovaya gran' // Nalogi, № 11, 2006.
18. E.M. Shcherbakova Optimizatsiya nalogooblozheniya: skhodstvo i razlichiya vo vzglyadakh na prirodu protsessa // Aktual'nye voprosy sovremennoy ekonomicheskoy nauki: Sbornik dokladov VIII –y Mezhdunarodnoy nauchnoy konferentsii (Lipetsk, 25 fevralya 2012 g.) / otv. A.V. Gorbenko. – Lipetsk: Izdatel'skiy tsentr «Gravis», 2012.
19. E.M. Shcherbakova Sistema optimizatsii nalogooblozheniya: ee osnovnye sostavlyayushchie i ikh vzaimosvyaz'. – Voprosy teorii i praktiki nalogooblozheniya: sbornik nauchnykh statey prepodavateley i aspirantov kafedry «Nalogi i nalogooblozhenie» Finansovogo universiteta pri Pravitel'stve Rossiyskoy Federatsii. M.: Tsifrovichok, 2010
References (transliteration):
1. Blank I.A. Upravlenie formirovaniem kapitala. – K.: «Nika-tsentr», 2000. Bryzgalin A.V., Bernik V.R., Golovkin A.N. Nalogovaya optimizatsiya: printsipy, metody, rekomendatsii, arbitrazhnaya praktika./ pod red. K.yu.n. A.V. Bryzgalina 4-e izd., pererab i dop. – M.: Yurayt-Izdat, 2007. Str. 24
2. Voloshin G.Ya. Metody optimizatsii v ekonomike: uchebnoe posobie. – M.: izdatel'stvo «Delo i servis», 2004.
3. A. Gulyutin Agressivnaya optimizatsiya // Novye izvestiya, № 3, 2005.
4. M.V. Zyul'manova O pokazatelyakh effektivnosti funktsionirovaniya nalogovoy sistemy // Nalogovaya politika i praktika, № 6 , 2005.
5. Intriligator M., Matematicheskie metody optimizatsii i ekonomicheskaya teoriya / per s angl. G.I. Zhukovoy, F.Ya, Kel'mana. – M.: Ayris-press, 2002.
6. Yu.M. Lermontov Optimizatsiya nalogovykh platezhey. - M.: Nalogovyy vestnik, 2009.
7. A. Lesova Serye skhemy i opyt tovarishchey // Vedomosti № 192 ot 13.10.2005.
8. O.I. Mityakova optimizatsiya denezhnykh potokov kak instrument antikrizisnogo upravleniya predpriyatiem.// Finansy i kredit, №30 oktyabr' 2005.
9. S.V. Razgulin Sovershenstvovanie zakonodatel'stva kak instrument protivodeystviya zloupotrebleniyu pravom v nalogovykh otnosheniyakh // Nalogovyy vestnik, № 3, 2006.
10. V.S. Rzhanitsyna Kriterii nalogovoy optimizatsii v usloviyakh deystvuyushchego zakonodatel'stva // Bukhgalterskiy uchet, № 18, 2005
11. Saati T. Matematicheskie modeli konfliktnykh situatsiy - M.: Sovetskoe radio, 1977.
12. Serdyukova N.A. Kriterii effektivnosti sistemy metodov, optimiziruyushchey nalogovuyu sistemu Rossii. // Finansy, № 2, 2004.
13. Streng G. Lineynaya algebra i ee primeneniya, - M.: Mir. 1980
14. Sukharev A.G, Timokhov A.V., Fedorov V.V., Kurs metodov optimizatsii: uchebnoe posobie, - 2-e izd., M.: FIZMATLIT, 2008.
15. A.A. Tedeev, V.A. Parygina Nalogi i nalogooblozhenie: kratkiy kurs / A.A. Tedeev, V.A. Parygina. – M.: izd-vo Eksmo, 2004.
16. Frol'kis V.A. Vvedenie v teoriyu i metody optimizatsii dlya ekonomistov. 2-e izd. – SPb: Piter, 2002.
17. B. Tserenov Optimizatsiya nalogooblozheniya i uklonenie ot uplaty nalogov: pravovaya gran' // Nalogi, № 11, 2006.
18. E.M. Shcherbakova Optimizatsiya nalogooblozheniya: skhodstvo i razlichiya vo vzglyadakh na prirodu protsessa // Aktual'nye voprosy sovremennoy ekonomicheskoy nauki: Sbornik dokladov VIII –y Mezhdunarodnoy nauchnoy konferentsii (Lipetsk, 25 fevralya 2012 g.) / otv. A.V. Gorbenko. – Lipetsk: Izdatel'skiy tsentr «Gravis», 2012.
19. E.M. Shcherbakova Sistema optimizatsii nalogooblozheniya: ee osnovnye sostavlyayushchie i ikh vzaimosvyaz'. – Voprosy teorii i praktiki nalogooblozheniya: sbornik nauchnykh statey prepodavateley i aspirantov kafedry «Nalogi i nalogooblozhenie» Finansovogo universiteta pri Pravitel'stve Rossiyskoy Federatsii. M.: Tsifrovichok, 2010