Taxes have an ancient history. And how many centuries they exist, so many taxpayers try to reduce their costs for their payment.
In any case, the state is difficult enoughcreate an equitable tax system, in the functioning of which, each payor makes a fair contribution. It is also not possible to assess the contribution of each, so the problem for the society is the distribution of the tax burden. There is a contradiction between the interest of taxpayers in avoiding unnecessary, in their opinion, tax payments and the state in the matter of filling the state budget and suppressing the minimization of tax obligations. That is why optimization of taxation is the only way out for the payer. The existing practice in the work of special state bodies is aimed at applying punitive measures to those business entities that, contrary to the current legislation, change the amount of taxes paid.
Optimization of taxation is an ongoingThe taxpayer's activities with a view to reducing tax payments. And the definition of such optimal amounts of payments is a problem for each individual enterprise or individual. This issue is handled by corporate tax management. However, in this area of activity, all the nuances must be taken into account so as not to involve additional checks. Therefore, the optimization of taxation involves the definition of a "golden mean" in the tax structure from many points of view.
The foreground is such a sphere of planningto enterprises as financial optimization, which consists in choosing the most appropriate way of managing money resources, as well as the possibility of attracting external sources for financing.
All ways to optimize taxation canbe represented in the form of special schemes. Experts have proved that none of the proposed methods can bring the expected success in tax planning without a competently drawn up and taking into account all the features of the scheme. Conversely, the optimization of taxation, presented in the form of a poor-quality scheme, can inflict considerable harm on the enterprise. Before implementation, any scheme should be checked for compliance with certain criteria (efficiency, reasonableness, autonomy, compliance with applicable laws, reliability and harmlessness).
Tax optimization can be applied to specific taxes. Let's consider some applied schemes on an example of the profit tax and the VAT:
- application by subjects in the course of economic activities of preferential taxation with the use of special tax regimes or foreign off-shores;
- transfer of the base subject to taxation to subjects of a preferential category;
- Calculation of VAT using the revaluation mechanism.
