ВНУТРИХОЛДИНГОВЫЕ РАСЧЕТЫ, КАК ЧАСТЬ СИСТЕМЫ НАЛОГОВОГО ПЛАНИРОВАНИЯ

In the civil legislation there are no uniform approaches to definition of terminology of tax planning or tax optimization. Meanwhile experience of the modern Russian enterprises shows that at a behavior choice in the market, definition of strategy of business activity of all first of all interests model of the economic behavior connected with payment of taxes. The tendency of transition of tax planning to completely lawful schemes significantly amplified in recent years, genuine interest in a subject of lawful optimization of tax payments increases.