Browse

The tax policy has now become tougher, risks have risen in the use of tax schemes based on abuse of law. Tax authorities and courts are fighting against abuses and illegal schemes in the tax sphere. Taxpayers come up with new methods of tax planning. Russian legislation is gradually beginning to formulate legal norms in the field of tax planning, its principles and criteria. Tax planning and optimization of taxation are not properly regulated at the legislative level, despite the fact that in the science of financ...