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METHOD OF CONSTRUCTION OF THE MODEL OF OPTIMIZATION OF TAXATION OF ORGANIZATIONS - LARGE TAX PAYERS OF THE ROSTOV REGION

Abstract

METHOD OF CONSTRUCTION OF THE MODEL OF OPTIMIZATION OF TAXATION OF ORGANIZATIONS - LARGE TAX PAYERS OF THE ROSTOV REGION

Vasilenko Zh.A., Ulyanov P.V.

Incoming article date: 19.07.2018

The article proposes a technique for constructing a model for optimizing the taxation of profits for its implementation in the practice of organizations - large taxpayers in both the Rostov region and the Russian Federation as a whole. Methods for calculating the coefficients for assessing the efficiency of the mechanism for optimizing the taxation of profits of organizations - large taxpayers - are proposed.

Keywords: financial stability, tax burden, tax benefit, optimization, taxation, taxpayer, profit