Frolova,M.V. Splitting business up as means of tax optimization

Abstract: Tax payments make a large share of spending for most companies, and this, in turn, calls for strategy for tax risk management. Having decided to optimize the business, many companies split their businesses up. The author analyzes positive and negative features of this solution, when using simplified system of taxation and the uniform tax on imputed income. Keywords: tax, business, optimization, simplified system of taxation, uniform tax on imputed income, special regime, reorganization, organization

Keywords: