Mitrofanova I.A., Tlisov A.B. Simplified system of taxation as a legal way of its optimization
Mitrofanova Inna AlekseevnaCandidate of Economic Sciences, Associate Professor, Chair of Economics and Management, Volgograd State Technical University
mia05011986@yandex.ru
Prosp. Lenina, 28, 400005 Volgograd, Russian Federation
Tlisov Azamat Borisovich
Candidate of Economic Sciences, Associate Professor, Department of Computer Sciences and Information Technologies, North Caucasian State Humanitarian and Technological Academy
Stavropolskaya St., 36, 369000 Cherkessk, Russian Federation
Abstract.
In the article two modes of the taxation (a general regime of taxation and the simplified tax system) by means of various indicators of tax burden are compared. The concept and the role of the simplified system of taxation as one of legal ways of optimization of the taxation is analyzed. Conditions of use of the simplified system of the taxation, its advantages and shortcomings are presented and displayed. Various schemes of optimization of taxes which are applied at the use of a simplified system of the taxation are stated in details: division of businesses and transfer of small firms on the simplified system of the taxation; transfer of the personnel to the simplified system of the taxation; economy on the property tax of the organizations; use of the intermediary organization applying the simplified system of the taxation for economy of income tax; minimization of income tax of the organizations involving an individual entrepreneur using the simplified system of taxation.
Key words: general regime of taxation, simplified system of the taxation, optimization of taxation, tax burden, income, expenses, tax rate, uniform tax.
Attachments: /1_Mitrofanova_ i dr.pmd.pdf