Published in journal "Taxes and Taxation", 2013-10 in rubric "PREDICTION AND PLANNING IN TAXATION", pages 730-741.
Resume: The purpose of tax planning is to declare a taxpayer’s right to use all legal means and methods to reduce their tax liabilities as much as possible. Thus, at the heart of this process there is a full and rightful usage of all legally permitted benefits and advantages as well as assessment of tax authorities’ positions and consideration of taxation, budgetary and investment policies. The main goals of tax planning include: tax optimization, minimization of lost taxes based on a particular tax or combination of taxes, increase in corporate asset circulation and better performance of an enterprise. Special attention is paid at tax optimization in the sphere of vertically integrated units of agro-industrial sector. It should be noted that the system of taxation of agricultural enterprises in Russia including integrated enterprises has a number of peculiarities. This allows to describe particular stages in optimization of the sector under review. The author believes that tax optimization at agricultural enterprises including integrated enterprises should be based on the following: strict observance of the principles of tax optimization; selection of the best legal form of economic management; consideration of influence of subjective and objective factors as well as industry characteristics when choosing this or that taxation system; selection of income and expense accounting methods; usage of different evaluation criteria in order to find the best taxation scheme.
Keywords: tax planning, tax optimization, integrated units, agricultural producers, peculiarities of agricultural enterprises, stages in tax optimization, accounting methods, Single Agricultural Tax, standard taxation scheme, tax burden.
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