Matches in SemOpenAlex for { <https://semopenalex.org/work/W4206792614> ?p ?o ?g. }
Showing items 1 to 52 of
52
with 100 items per page.
- W4206792614 endingPage "388" @default.
- W4206792614 startingPage "383" @default.
- W4206792614 abstract "The article is aimed at highlighting the approaches to determining tax planning, as well as studying its role in the system of financial management of economic entities. The publication considers the major characteristics and principles of the implementation of tax planning, the observance of which creates the necessary basis for the effective work of an economic entity. The main stages of the process of implementation of tax planning at the enterprise are presented, on this basis it is concluded on the feasibility of its application at different stages of the life cycle of an economic entity – from establishing to liquidation. In the process of implementing tax planning, it is important not only to predict the result that needs to be achieved, but also to choose the best way to achieve it. Accordingly, the key attention in the publication is paid to the methods of tax planning, including: choice of accounting policy; selection of the place of registration and territorial location; selection of remuneration form; use of deficiencies and gaps in tax legislation; use of tax benefits and exemptions; use of preferential taxation territories; cooperation with preferential counter-parties; maintaining the tax calendar; change in terms of payment of taxes; delegation of tax liability; changes in forms of economic relations; reduction of the tax base; division of economic relations, etc. Depending on the chosen methods, tax planning can cover all financial and economic activities in general, and extend only to a certain part of it, e.g., type of activity, separate agreement or transaction." @default.
- W4206792614 created "2022-01-26" @default.
- W4206792614 creator A5084569851 @default.
- W4206792614 creator A5088385478 @default.
- W4206792614 creator A9999999999 @default.
- W4206792614 date "2021-01-01" @default.
- W4206792614 modified "2023-09-26" @default.
- W4206792614 title "Tax Planning in the System of Financial Management of Economic Entities" @default.
- W4206792614 doi "https://doi.org/10.32983/2222-4459-2021-11-383-388" @default.
- W4206792614 hasPublicationYear "2021" @default.
- W4206792614 type Work @default.
- W4206792614 citedByCount "0" @default.
- W4206792614 crossrefType "journal-article" @default.
- W4206792614 hasAuthorship W4206792614A5084569851 @default.
- W4206792614 hasAuthorship W4206792614A5088385478 @default.
- W4206792614 hasAuthorship W4206792614A9999999999 @default.
- W4206792614 hasBestOaLocation W42067926141 @default.
- W4206792614 hasConcept C100001284 @default.
- W4206792614 hasConcept C10138342 @default.
- W4206792614 hasConcept C121955636 @default.
- W4206792614 hasConcept C144133560 @default.
- W4206792614 hasConcept C162077342 @default.
- W4206792614 hasConcept C162324750 @default.
- W4206792614 hasConcept C551662922 @default.
- W4206792614 hasConceptScore W4206792614C100001284 @default.
- W4206792614 hasConceptScore W4206792614C10138342 @default.
- W4206792614 hasConceptScore W4206792614C121955636 @default.
- W4206792614 hasConceptScore W4206792614C144133560 @default.
- W4206792614 hasConceptScore W4206792614C162077342 @default.
- W4206792614 hasConceptScore W4206792614C162324750 @default.
- W4206792614 hasConceptScore W4206792614C551662922 @default.
- W4206792614 hasIssue "526" @default.
- W4206792614 hasLocation W42067926141 @default.
- W4206792614 hasLocation W42067926142 @default.
- W4206792614 hasOpenAccess W4206792614 @default.
- W4206792614 hasPrimaryLocation W42067926141 @default.
- W4206792614 hasRelatedWork W2044425108 @default.
- W4206792614 hasRelatedWork W2086808579 @default.
- W4206792614 hasRelatedWork W2184312090 @default.
- W4206792614 hasRelatedWork W2262309686 @default.
- W4206792614 hasRelatedWork W2273477430 @default.
- W4206792614 hasRelatedWork W2367339915 @default.
- W4206792614 hasRelatedWork W3125230969 @default.
- W4206792614 hasRelatedWork W4205585476 @default.
- W4206792614 hasRelatedWork W1581892736 @default.
- W4206792614 hasRelatedWork W2593506697 @default.
- W4206792614 hasVolume "11" @default.
- W4206792614 isParatext "false" @default.
- W4206792614 isRetracted "false" @default.
- W4206792614 workType "article" @default.