| Issue |
E3S Web Conf.
Volume 210, 2020
Innovative Technologies in Science and Education (ITSE-2020)
|
|
|---|---|---|
| Article Number | 13007 | |
| Number of page(s) | 7 | |
| Section | Environmental Economics | |
| DOI | https://doi.org/10.1051/e3sconf/202021013007 | |
| Published online | 04 December 2020 | |
Tax planning as an effective method to reduce the tax burden of organizations in the Russian Federation
Don State Technical University, 344003, Gagarin sq., 1, Rostov-on-Don, Russia
* Corresponding author: vladimirovnale95@mail.ru
Taxes are an integral part of the economic system, not only of any state, but also of each individual organization. The influence of the tax system on the state and development of the economy is an indisputable fact. Tax planning is an effective tool to reduce the tax burden of organizations in the Russian Federation. However, today it is not a recognized method of reducing the costs of an organization, despite its cost-effectiveness, legality and stability. The purpose of this article is to study the tax planning method as an effective tool to reduce the tax burden used by organizations in the Russian Federation. The result of the study is the analysis of the calculations of the tax burden of the organization when applying various tax regimes provided for by the current legislation for individual entrepreneurs.
© The Authors, published by EDP Sciences, 2020
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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