Authors: T.G. Koroleva, I.V. Ovchinnikova

Title of the article: Improving the system of tax planning (on example of JSC «Сoal opencast»)

Year: 2015, Issue: 2, Pages: 141-147

Branch of knowledge: Economical sciences

Index UDK: 338.984

DOI: -

Abstract: Effectiveness of tax policy of "Сoal opencast " was assessed as a result of which it was revealed the need for tax planning. Additional structural unit "Department of tax planning was prompted." A schedule workflow when building a system of tax planning was developed as well as matrix of decision-making with distributed tasks, rights and responsibilities among the various structural units of the enterprise in the process of tax planning.

Key words: tax planning taxes tax management tax policy tax burden

CITE DOWNLOAD