Налоговый менеджмент: понятие и правовые основы.

TAX MANAGEMENT: THE CONCEPT AND THE LEGAL FOUNDATIONS

Many companies have long been seeking to reduce the tax burden using tax avoidance techniques. Now tax avoidance based on using loopholes and contradictions in tax legislation is being replaces by tax management. The paper analyzes the essence of tax management, its methodology as well as the techniques of calculating tax payments and using various legal and organizational levers to reduce them.