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Taxes and Taxation
Reference:

Sherbakova, E.M. Principles and approaches towards optimization of taxation of commercial banks

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.

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