CASPIAN JOURNAL

MANAGEMENT AND HIGH TECHNOLOGIES

Solving of the problem of taxation minimization in managing of financial streams of an enterprise group

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Sibikina Irina V., Myzrova Ksenia A. Solving of the problem of taxation minimization in managing of financial streams of an enterprise group  // Caspian journal : management and high technologies. — 2008. — №4. — pp. 41-44.

Sibikina Irina V. - Ph.D. (Engineering), Associate Professor, Astrakhan State Technical University, 16 Tatishchev St., Astrakhan, 414056, Russian Federation, isibikina@bk.ru

Myzrova Ksenia A. - Senior Lecturer, Ulyanovsk State University, 42 Lev Tolstoy St., Ulyanovsk, 432017, Russian Federation, kamyzr@mail.ru

The problem of insufficient development of the tax optimization system in financial-economic activities of the enterprise group is considered. Complex and purposeful acceptance by tax bearer of the measures directed on the full using of all methods to optimize tax (perspective and current) makes so-called tax planning. As the tax which the above-stated measures of minimization are applied to, the value-added tax (VAT) is examined, and also here is spent its analysis with the purpose of minimization within the limits of the enterprise group.

Key words: taxation,minimization,value-added tax,multi-agent systems,tax planning