Russian Federation
Stavropol, Russian Federation
Russian Federation
The article is devoted to the problems of tax optimization. The paper considers the main methods of assessing the tax burden, as well as its main optimization methods. Although there are many methods for measuring the tax burden, choosing the optimal approach that takes into account all the nuances remains a difficult task for each specific organization with several variables due to the lack of a unified methodology for calculating this indicator. The study also presents judicial practice on such a method of tax optimization as "fragmentation" of a business.
tax burden, methods of assessing the tax burden, ways to optimize taxation, "fragmentation" of business.
1. Nalogovyy kodeks Rossiyskoy Federacii (chast' vtoraya) ot 05.08.2000 № 117-FZ (red. ot 18.03.2023) (s izm. i dop., vstup. v silu s 01.04.2023): prinyat Gosudarstvennoy dumoy 19.07.2000 g.: odobren Sovetom Federacii 20.07.2000 g.. https://www.consultant.ru/document/cons_doc_LAW_28165/, https://ivo.garant.ru/#/document/10900200/paragraph/1:1, https://ivo.garant.ru/#/document/76800589 (data obrascheniya: 11.01.2025). — Tekst: elektronnyy.
2. Federal'nyy zakon ot 08.08.2001 N 129-FZ (red. ot 25.12.2023) "O gosudarstvennoy registracii yuridicheskih lic i individual'nyh predprinimateley" ttps://www.consultant.ru/document/cons_doc_LAW_28165/ (data obrascheniya: 11.01.2024). — Tekst: elektronnyy.
3. Galeeva, E. I. Optimizaciya nalogovoy nagruzki kommercheskoy organizacii // RPPE. 2021. №5 (127). S. 149 156.
4. Aliev, B.H., Isaeva, Sh.M. Nalogovaya nagruzka kak faktor ekonomicheskogo rosta predpriyatiya // Finansy i kredit. ‒ 2013. 36 (564). C. 29–34
5. Devlikamova G.V. Nalogovyy analiz kak sostavnaya chast' analiza hozyaystvennoy deyatel'nosti predpriyatiya // Finansy. ‒ 2001. № 8. C. 40–42.
6. Uchetnaya politika organizacii kak instrument optimizacii nalogooblozheniya http://elibrary.ru (data obrascheniya: 11.01.2025). — Tekst: elektronnyy
7. Sayt FNS: razdel Statistiki i analitika https://www.nalog.gov.ru/rn77/related_activities/statistics_and_analytics/forms/ (data obrascheniya: 23.01.2025). — Tekst: elektronnyy.
8. Sadchenko K.G. Uchetnaya politika organizacii kak instrument optimizacii nalogooblozheniya// Vestnik Evroziyskoy nauki https://elibrary.ru/item.asp?id=34918769 (data obrascheniya: 23.01.2025). — Tekst: elektronnyy
9. A.V. Zhigachev Kogda iskusstvennoe «droblenie» biznesa stanovitsya nalogovym prestupleniem? https://www.audit-it.ru/articles/account/court/a53/995941.html (data obrascheniya: 23.01.2025). — Tekst: elektronnyy.