TAX OPTIMIZATION AS A COMPONENT OF ORGANIZATION′S BUDGET

Goldina Anna Aleksandrovna, Candidate of economic sciences, associate professor, sub-department of accounting, taxation and audit, Penza State University (40 Krasnaya street, Penza, Russia), anna3103@rambler.ru

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Background. In modern economic conditions the organization′s budget is not only an element of effective planning, but also the way of harmonization of financial and economic processes. In this regard the use of tax optimization schemes within a budgeting system will allow for economic subjects to create a structure of tax streams management, competent from a legal and economic position, which will meet the requirements of the accounting and tax law and, at the same time, to answer the purpose of organizational activity. The goal of the study is to generalize and to develop the practical approaches to organization′s tax budget formation on the basis of assessment of alternative schemes of tax optimization taking into account the requirements of the Russian legislation and the international experience.
Materials and methods. Implementation of the research objectives was achieved on the basis of studying the existing scientific and applied questions of tax planning system functioning, and also the problem of its elements’ interaction in internal and external conditions. The methodology included the system and structural approaches which are characterized by complete consideration, establishment of interaction of components or elements of organization′s budgeting.
Results. The author investigated and substantiated the role of tax planning inside the system of organization′s budget development. Moreover, the researcher concretized and structured the ways of optimization of company’s tax burden focused on achievement of balanced indicators of economic subject’s activity.
Conclusions. The study determines a complex of analytical procedures within budgeting, aimed at increasing of company’s efficiency by means of rational schemes of tax optimization.

tax planning, optimization of tax burden, budgeting, taxation.

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