Tax optimization

taxpayers tax optimization often identified with a term such as "tax minimization".Try to understand what is meant by tax optimization and how to qualify now evasion of tax obligations.

So, tax optimization is a reduction in the amount of tax payments by legal means and is characterized by such features:

  • presence beneficiary, a business entity is a party to tax optimization;
  • process is active, volitional, and conscious actions aimed at reducing the quantities of tax liabilities that arise on the basis of forming the tax base;
  • as a reason accepted norms of the tax legislation.

Thus, various tax optimization schemes can be viewed only through the prism of the above symptoms.However, if you are not satisfied all of the signs, it is possible to speak with confidence about the absence of tax optimization.However, if not carried out the last sign, then there can go a speech about the illegal evasion of tax obligations.

Any of the legislation on taxation (either regulatory or define some behavior) consists of dispositions and hypotheses.This disposition describes appropriate behavior, and hypothesis - a concrete fact, from a legal point of view.Therefore, optimization of taxes, used by a business entity, or "works" with the legal fact that affects the amount of tax obligations, or interpret the law in their favor.In other words, tax optimization is always the action.

For example, optimization of income tax can be achieved by carrying out operations on purchase and sale of securities in the same tax period or unlisted unprofitable bills.Thus, the taxpayer to reduce the amount of the tax base in the area of ‚Äč‚Äčsecurities transactions should carry out operations on their purchases and sales in the same reporting period.That is the business entity creates for itself a useful legal fact.

Tax optimization based on the work with legal facts should be directed:

  • to change approaches to the definition of the legal fact;
  • his change more acceptable.

should be understood that in connection with the sale of promissory notes with a possible loss by the tax authorities on the issue of unjustified claims expenses of the taxpayer for the purchase of bills of exchange by value of the market lending rate.The only way to avoid a tax audit is the lack of display of these costs.

Summing up, it should be noted that tax optimization in its delineation of evasion of tax obligations allows current legislation and an analysis of tax schemes.