Published in journal "SENTENTIA. European Journal of Humanities and Social Sciences", 2013-2 in rubric "Economics", pages 82-90.
Resume: Are investigated the theorist — methodological bases of tax planning on macro and microlevels. The debatable review and the analysis of opinions Russian and foreign scientists concerning essence of the concept “tax planning” is carried out. Research criteria of classification of tax planning also are specified. On the basis of system approach need of consideration of tax planning of the income of corporations as the integration process consisting in streamlining of its economic activity according to strategy of its development on the basis of observance of the tax current legislation is shown. Expediency of the formulation in the Russian tax legislation of the concept “tax planning” is reasoned. Institutional bases of increase of efficiency of tax planning in the conditions of permanent economy are revealed
Keywords: tax planning, classification, theory and methodology, institutional conditions, corporations, foreign researchers, Russian scientists, tax privileges, organization, minimization.
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