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Personal cabinetThe problem of tax optimization: history and modernity
Bibliographic description of the article for the citation:
Ольга Ильина. The problem of tax optimization: history and modernity//Science online: International Scientific e-zine - 2019. - №8. - https://nauka-online.com/en/publications/jurisprudence/2019/8/problema-optimizatsii-nalogov-istoriya-i-sovremennost/
Annotation: The article discusses historical views on the emergence of taxes, as certain economic relations between the state and society - from ancient times to the present. The actual question of understanding the concept of “optimization” is posed, how “optimization” and “minimization” of taxes differ, and also how the tax burden of the enterprise is reduced. The analysis of the problem is carried out, namely: does the reduction in expenses of the enterprise improve the financial and economic status of taxpayers, and is this a normal phenomenon for doing business and economic processes; whether the state is interested in optimizing taxation of taxpayers in the long run, and whether reducing the cost of paying taxes increases the financial stability of the enterprise.