UDC 338.27

THE TAX PLANNING: DEFINITION, CLASSIFICATION, THE NEED OF USING

Mukhina Evgeniya Rinatovna
Perm National Research Polytechnic University
PhD in Economics, associate Professor of chair “Economy and Management of industrial production”

Abstract
The article deals with the essential features of tax planning. The classification of types of tax planning are given. The goal of tax planning is formulated, the rationale for its using is given.

Category: Economics

Article reference:
The tax planning: definition, classification, the need of using // Humanities scientific researches. 2015. № 7. P. 2 [Electronic journal]. URL: http://human.snauka.ru/en/2015/07/11967

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