UDC 336.027

TAX PLANNING AS AN ELEMENT OF FINANCIAL MANAGEMENT

Lyan Mikhail Aleksandrovich1, Koren Andrey Vladimirovich1
1Vladivostok State University of Economics and Service

Abstract
This article discusses the process of tax planning in enterprises. Describes the main characteristics, goals and objectives of tax planning. Presented recommendations for improving the basic economic security tax planning.

Category: 08.00.00 Economics

Article reference:
Tax planning as an element of financial management // Modern scientific researches and innovations. 2014. № 5. P. 2 [Electronic journal]. URL: https://web.snauka.ru/en/issues/2014/05/34488

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