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Relevant bibliographies by topics / Optimization of tax

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Academic literature on the topic 'Optimization of tax'

Author: Grafiati

Published: 4 June 2021

Last updated: 1 February 2022

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Journal articles on the topic "Optimization of tax"

1

Okanova, A. T., and G. S. Kaipova. "Tax budgeting as a tool of tax optimization." Bulletin of "Turan" University, no. 3 (October 4, 2020): 252–56. http://dx.doi.org/10.46914/1562-2959-2020-1-3-252-256.

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The article examines the main works of Kazakhstani and foreign authors and reflects the basic principles of tax budgeting. The purpose of the article is to assess the need to apply tax budgeting in a rapidly changing tax environment, as well as a more detailed study of the process of phased budgeting. Attention is paid to improving the quality of generating information on taxes, since changes in tax legislation lead to an additional increase in the tax burden in the company. The author's ideas on the reclassification of the types of the traditional approach according to the time components are

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2

Bogachev, T. V., and S. N. Popova. "On Optimization of Tax Functions." Mathematical Notes 109, no. 1-2 (2021): 163–70. http://dx.doi.org/10.1134/s000143462101020x.

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Клоницкая, А., and A. Klonickaya. "Tax Planning: Optimization of a Taxation Basis on Profi t Tax." Auditor 5, no. 11 (2019): 43–46. http://dx.doi.org/10.12737/article_5dcbee2b287342.72441788.

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This article describes how a state tax authority controls the activities of taxpayer legal persons, and also presents characteristics that distinguish tax optimization from intentional tax evasion. The methods of official optimization of income tax are considered in detail.

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Baranova, Larisa, and Valentina Fedorova. "Tax control and tax optimization – unity and struggle of opposites." Bulletin of scientific research results, no. 3 (November 2019): 102–10. http://dx.doi.org/10.20295/2223-9987-2019-3-102-110.

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Osadcha, Olga. "TAX PLANNING AND TAX OPTIMIZATION IN THE ENTERPRISE MANAGEMENT SYSTEM." Scientific Notes of Ostroh Academy National University, "Economics" Series 1, no. 14(42) (2019): 125–30. http://dx.doi.org/10.25264/2311-5149-2019-14(42)-125-130.

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Barysheva, S. K., and A. Zh Dossayeva. "The role and significance of tax planning in corporate tax optimization." Bulletin of "Turan" University, no. 3 (October 4, 2020): 147–52. http://dx.doi.org/10.46914/1562-2959-2020-1-3-147-152.

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The relevance of the article is determined by the fact that tax planning contributes to the optimization of taxes and payments in accordance with the Tax code of the Republic of Kazakhstan. Optimization of tax liabilities is a set of measures of economic entities aimed at reducing taxes and fees using benefits and provisions in accordance with the Tax code of the Republic of Kazakhstan. Tax planning is aimed at solving such tasks as increasing profitability and reducing tax liabilities. By disclosing accounting documents and tax reporting for tax structures, companies aim to optimize taxes and

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Vachugov, Igor' Viktorovich, and Oleg Nikolaevich Martynov. "Ambiguity of boundaries of tax optimization: the problem of the Russian tax system." Налоги и налогообложение, no. 3 (March 2021): 118–29. http://dx.doi.org/10.7256/2454-065x.2021.3.36021.

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The subject of this research is the boundaries of tax optimization of the Russian tax system. The goal is to outline the reasons and method of for removing ambiguity of such boundaries. The consequences of ambiguity of boundaries of tax optimization not only limit the development of businesses, but also entail the disproportions of social development, contradictions between the government on the one hand and the middle class and disadvantaged population groups that participate in the financial and economic relations on the other hand, and thus, undermine confidence in the government. The reaso

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Tuchak, Tetiana. "Accounting tools and tax optimization schemes." Management and entrepreneurship: trends of development, no. 4(10) (2019): 8–18. http://dx.doi.org/10.26661/2522-1566/2019-4/10-01.

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Podstawka, Marian. "Transfer Prices and Aggressive Tax Optimization." Economic and Regional Studies / Studia Ekonomiczne i Regionalne 12, no. 3 (2019): 242–53. http://dx.doi.org/10.2478/ers-2019-0022.

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SummarySubject and purpose of work: The subject of this study is transfer prices and their use for optimization of financial burdens of international companies (capital groups). The purpose of this study was to present transfer pricing issues in the light of applicable law and using them for tax purposes.Materials and methods: The study uses literature and data from the World Bank and Google. Methods of descriptive and tabular analysis and inference were used.Results: Google makes 91% of its revenues outside the US.Conclusions: Transfer pricing is a tool for optimizing tax burden of internatio

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Stolarski, Andrzej. "The Areas of Entrepreneurs Tax Optimization." Zeszyty Naukowe Uniwersytetu Szczecińskiego Finanse Rynki Finansowe Ubezpieczenia 83 (2016): 151–59. http://dx.doi.org/10.18276/frfu.2016.5.83/1-14.

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Dissertations / Theses on the topic "Optimization of tax"

1

Švihálek, Pavel. "Optimization of firm's tax liability." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-124896.

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The thesis is divided in two basic parts. The first part includes structure of the tax system in the Czech Republic, explanation of tax definitions and characteristics of Czech tax system. The goal of the first part is to clarify the tax system, tax base calculation and factors that influence its amount. The second part is structured more practically and should offer several possibilities of how to optimize the firm's tax liability, with focus on the corporate income tax.

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Sabri, Yasmine. "Mail-Returns Process Optimization Using Lean Thinking Principles at The Swedish Tax Agency." Thesis, KTH, Industriell produktion, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-98792.

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Lean Thinking has been widely implemented in various industries in the production context. Lately a number of companies in the service sector have developed lean systems within their organisations to improve efficiency, productivity, and quality of their services. In our study we are putting forward an approach for operational excellence using Lean Thinking principals in the public service context. The study was performed at the Swedish Tax Agency and the main process examined was mail-returns handling process, the main goal was to improve business process by eliminating non value adding activ

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Hobža, Radek. "Účetnictví a daně z příjmů právnických osob a způsoby její optimalizace." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-162252.

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The aim of this thesis is to outline the optimization of taxes on corporate income and its use in practice. The first part defines the basic concepts and highlights the issue of the link between accounting and tax rules. The following is a detailed description of the transformation of the accounting profit to the tax base with a number of example and accounting schemes. The second part focuses on explaining the concepts of tax savings and tax avoidance.They are described main methods of illegal tax evasion and how to fight against them at the national level and the European Union. In addition,

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Kmoníčková, Martina. "Optimalizace daňové povinnosti." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-115441.

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This work analyses tax-favored areas which are used in international tax planning. The first part of this work contains information about corporate tax in the Czech Republic and characterizes tax havens in general. The second part presents tree states -- The Bahamas, Cyprus and Great Britain and describes an establishment of model society in these countries. The cost of setting up a company and taxation are compared with a fictive limited company which is based in the Czech Republic. In the conclusion, there are some additional information - for instance arrangements against tax havens, tax ha

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Čermáková, Hana. "Daň z příjmů právnických osob (daňové úniky, daňová optimalizace a jejich souvislost s účetnictvím)." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-192836.

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The Diploma thesis deals with the tax optimization and tax evasion relating to corporate income tax from the perspective of business entities who keeps accounts. Specifically, it is based on the legislation in force for the Czech Republic and is focused on the transformation process of accounting profit to the tax base of corporate income tax and the related possibilities of tax optimization or tax fraud. First chapter defines corporate income tax, its position in the tax system and the principle of its calculation. Historical development of corporate income tax and main changes of related reg

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Blažková, Monika. "Optimalizace daňové povinnosti ve firmě." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-9220.

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This thesis introduces the tax system of the Czech Republic. The corporate income tax in particular is specified in bigger detail. Its basic structural elements are described with the focus on the transformation of the accountable profit to the tax base. The practical part is divided into chapters, each of which deals with the optimization of the amount of the real tax liability. The content, instruments mentioned and methods for decreasing company tax liability applied suggest this work more likely addresses smaller and medium-sized companies. These companies need what is referred to as tax p

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Jelínková, Blanka. "Optimalizace daňové povinnosti ve firmě." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-72731.

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The work deals with the tax system of the Czech Republic. Closer it is dedicated to value added tax and corporate income tax. For these two taxes it shows the possibilities how to optimize through them the tax liability of the company. In the VAT it is mainly the possibility of demanding tax and group tax registration. In the area of income tax it is focused on optimization from the aspect of cost and utilization of deductible items and tax abatements. The aim of the practical part of this work is to outline possible procedures how to optimize the tax burden in a large company in accordance wi

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Hošek, Petr. "Zdanění sportovců v České republice." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-198632.

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The thesis is structured as a guide, which has to serve all to better understanding of tax obligations relating to professional athletes. The specifics are discussed from the outset and of them is established the core of this work. I focused mainly on income tax, which is certainly central component of tax obligations of athletes. I applied different rules for revenue situation in accordance with § 6 income from employment and § 7 income from self-employment, of the Act on Income Tax, where I also pointed out significant opportunities for tax optimization and process for its achievement. Follo

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Tomášek, Lukáš. "Návrh využití offshore struktury k optimalizaci daňové zátěže podnikatelského subjektu." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224442.

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This thesis focuses on the use of destinations with moderate rate of corporate tax to reduce the tax burden of the business entity. It contains defined context and fundamental concepts and there is also an analysis of the current state of offshore business and restrictions aimed against its abuse. Thesis contains draft of business structure that ensures reduction of tax burden of the business entity, and which is followed by a definition of the benefits and risks of its application.

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Никонорова, Е. А., та E. A. Nikonorova. "Теоретические аспекты налогового планирования предприятий и разработка направлений налоговой оптимизации : магистерская диссертация". Master's thesis, б. и, 2020. http://hdl.handle.net/10995/91821.

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Магистерская диссертация имеет следующую структуру: введение; теоретическую часть, состоящую из четырех разделов; аналитическую часть; заключение; библиографический список; приложения. Магистерская диссертация изложена на 80 страницах, включает в себя 7 рисунков и 18 таблиц. В первой главе рассмотрены теоретические аспекты налогового планирования. Вторая глава содержит анализ структуры и динамики налоговой нагрузки ООО «Промышленные инновации», дает общие характеристики предприятия и рассматривает результаты финансово-хозяйственной деятельности. В третье главе предложены направления для получ

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Books on the topic "Optimization of tax"

1

Douma, Sjoerd. Optimization of tax sovereignty and free movement. IBFD, 2011.

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Tuomala, Matti. Optimal income tax and redistribution. Clarendon Press, 1990.

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Davis, Patricia. Non-tax revenue optimization campaign survey of current practices: Advertising and links on state web sites : executive summary. Office of the State Comptroller, 1998.

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Bin, Xin, ed. Zhi neng you hua de tan suo: Kai fa quan heng li lun yu fang fa. Ke xue chu ban she, 2013.

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Sheng tai yong di jie gou you hua yu shi di bao hu li yong: Yi Hubei Sheng wei li = Optimization of Eco-land structure and protective utilization of wetlands : a case study of Hubei province. Ke xue chu ban she, 2012.

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Hiebl, Maximilian. Kapitalsubventionen in Offenen Volkswirtschaften: Eine Modelltheoretische Analyse. Lang AG International Academic Publishers, Peter, 2000.

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Coloring, Danial. Search Engine Optimization Coloring Book: Activity and Coloring Books 50 Image Tag, Responsive, Media Player, Monitoring, Chat, Tag, Keywords, Keywords for Young Image Quizzes Words. Independently Published, 2020.

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Book chapters on the topic "Optimization of tax"

1

Gashenko, Irina V., Yuliya S. Zima, and Armenak V. Davidyan. "Tax Burden and Mitigation of Tax Payments." In Optimization of the Taxation System: Preconditions, Tendencies and Perspectives. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-030-01514-5_7.

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Gashenko, Irina V., Yuliya S. Zima, and Armenak V. Davidyan. "Tax Administration and Control. Tax Policy of the State." In Optimization of the Taxation System: Preconditions, Tendencies and Perspectives. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-030-01514-5_5.

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Moiseeva, Olga A. "Tax Payments Optimization for Agricultural Producers." In The Challenge of Sustainability in Agricultural Systems. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-72110-7_61.

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Bogoviz, Aleksei V., Svetlana V. Lobova, Julia V. Ragulina, Alexander N. Alekseev, and Elena I. Semenova. "Management of Taxation at a Modern Company: Tax Optimization Versus Tax Load." In Optimization of the Taxation System: Preconditions, Tendencies and Perspectives. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-030-01514-5_12.

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Shkodinsky, Sergey V., Alexander E. Suglobov, Oleg G. Karpovich, Olga V. Titova, and Ekaterina A. Orlova. "Tax Holidays as an Upcoming Tool of Tax Incentive for Business Renewal." In Optimization of the Taxation System: Preconditions, Tendencies and Perspectives. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-030-01514-5_8.

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Papadopoulou, Paraskevi, and Dimitrios Hristu-Varsakelis. "Tax Evasion as an Optimal Solution to a Partially Observable Markov Decision Process." In Approximation and Optimization. Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-12767-1_11.

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Suglobov, Alexander E., Oleg G. Karpovich, Elena V. Kletskova, Inna Y. Timofeeva, and Tatiana S. Kolmykova. "Personal Tax Management: Voluntary Initiative or Forced Measure." In Optimization of the Taxation System: Preconditions, Tendencies and Perspectives. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-030-01514-5_13.

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Bogoviz, Aleksei V., Inna N. Rycova, Elena V. Kletskova, Tatyana I. Rudakova, and Marina V. Karp. "Tax Awareness and “Free Rider” Problem in Taxes." In Optimization of the Taxation System: Preconditions, Tendencies and Perspectives. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-030-01514-5_14.

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Kulueva, Chinara R., Pirmat K. Kupuev, and Mirlanbek B. Ubaidullaev. "Informatization as a Mechanism of Fighting Tax Evasion." In Optimization of the Taxation System: Preconditions, Tendencies and Perspectives. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-030-01514-5_17.

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Gashenko, Irina V., Yuliya S. Zima, and Armenak V. Davidyan. "Standard and Special Tax Treatments. A Comparative Analysis." In Optimization of the Taxation System: Preconditions, Tendencies and Perspectives. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-030-01514-5_6.

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Conference papers on the topic "Optimization of tax"

1

Korneeva, Tatyana Anatolievna, and Daria Sergeevna Kosheleva. "MANAGEMENT ACCOUNTING FOR A TAX AS A MEANS OF TAX OPTIMIZATION." In Russian science: actual researches and developments. Samara State University of Economics, 2020. http://dx.doi.org/10.46554/russian.science-2020.03-1-879/882.

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The article is devoted to the study of approaches to the organization of tax management accounting in order to optimize the level of tax burden of an economic entity to improve the efficiency of an enterprise in terms of its taxation. The classification of tax expenditures is proposed for budgeting purposes in the management accounting system

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Štrkolec, Miroslav. "Security Measures in Tax Administration as a Tool to Eliminate Tax Evasions." In XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest". Temida 2, 2018. http://dx.doi.org/10.15290/oolscprepi.2018.56.

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Yu, Qingmin. "Tax Incentives to Promote Technological Innovation Research." In 2011 Fourth International Joint Conference on Computational Sciences and Optimization (CSO). IEEE, 2011. http://dx.doi.org/10.1109/cso.2011.250.

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Radvan, Michal. "Czech Tax Heaven for Sportsmen." In XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest". Temida 2, 2018. http://dx.doi.org/10.15290/oolscprepi.2018.53.

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SAVA, Valentin, and Manuela Violeta TUREATCA. "Transfer Pricing between Optimization and International Tax Evasion." In 18th edition of the Conference “Risk in Contemporary Economy” RCE2017, June 9-10, 2017, Galati, Romania. LUMEN Publishing House, 2017. http://dx.doi.org/10.18662/lumproc.rce2017.1.51.

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Moisescu, Florentina. "Tax Optimization at the Level of Sports Clubs." In 4th International Scientific Conference "Sports, Education, Culture - Interdisciplinary Approaches in Scientific Research", SEC-IASR 2019, Galati, Romania, 7th - 8th June, 2019. LUMEN Publishing house, 2020. http://dx.doi.org/10.18662/lumproc/sec-iasr2019/25.

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"Resource Tax Research Based on Resource Price Optimization." In 2018 4th International Conference on Economics, Management and Humanities Science. Francis Academic Press, 2018. http://dx.doi.org/10.25236/ecomhs.2018.082.

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Kuropka, Karolina. "Tax optimization tools as part of enterprise strategy management." In FINIZ 2017. Singidunum University, 2017. http://dx.doi.org/10.15308/finiz-2017-112-118.

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Abdullah, Lazim, and Loh Chen Woon. "A fuzzy time series model in forecasting Malaysian Government direct tax collection." In 2009 2nd Conference on Data Mining and Optimization. IEEE, 2009. http://dx.doi.org/10.1109/dmo.2009.5341913.

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Štieberová, Ivana. "Few Notes on Measures to Prevent Tax Evasion and Tax Fraud – What Is the Interest of Society?" In XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest". Temida 2, 2018. http://dx.doi.org/10.15290/oolscprepi.2018.55.

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Reports on the topic "Optimization of tax"

1

Chiang, Hsiao-Dong, Ray D. Zimmerman, and Robert J. Thomas. TAS: 89 0227: TAS Recovery Act - Optimization and Control of Electric Power Systems: ARRA. Office of Scientific and Technical Information (OSTI), 2014. http://dx.doi.org/10.2172/1126436.

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Liu, D. D., P. C. Chen, Lei Tang, K. T. Chang, and Adel Chemaly. Integrated Hypersonic Aerothermoelastic Methodology for Transatmospheric Vehicle (TAV)/Thermal Protection System (TPS) Structural Design and Optimization. Defense Technical Information Center, 2002. http://dx.doi.org/10.21236/ada403577.

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