Principles and approaches towards optimization
of taxation of commercial banks


	Taxes and Taxation Reference: Sherbakova, E.M. Principles and approaches towards optimization of taxation of commercial banks // Taxes and Taxation. 2013. № 8. P. 603-614. URL: https://en.nbpublish.com/library_read_article.php?id=63091 Sherbakova, E.M. Principles and approaches towards optimization of taxation of commercial banks Abstract: Currently the issue of uniform use of terminology in the sphere of taxation is highly topical. The same may be said of the term “taxation optimization”. The professional studies aimed for the development of correct and full definition shall not be complete, if there is no complex system including all of the elements of taxation optimization as an independent legal institution: principles, stages, elements, criterion and types of taxation optimization. The article contains analysis of all of the above-mentioned categories. Based on a complex analysis of taxation principles, optimization principles and tax optimization, the author formed a system of tax optimization principles, singled out a criterion for an optimum taxation, defined stages and elements of tax optimization, as well as classification of types of tax optimization. It shall allow to minimize the possibility for ambiguous interpretation of the term “taxation optimization”, and to single out the system of taxation optimization as an independent sphere of scientific cognition. Keywords: taxes and taxation, taxation optimization, types of taxation optimization, stages for taxation optimization, elements of taxation optimization, criterion for taxation optimization, principles of taxation optimization, tax optimization, taxation of commercial banks, system of taxation optimization for the commercial banks. This article can be downloaded freely in PDF format for reading. Download article References 1. Blank I.A. Upravlenie formirovaniem kapitala. – K.: «Nika-tsentr», 2000. Bryzgalin A.V., Bernik V.R., Golovkin A.N. Nalogovaya optimizatsiya: printsipy, metody, rekomendatsii, arbitrazhnaya praktika./ pod red. K.yu.n. A.V. Bryzgalina 4-e izd., pererab i dop. – M.: Yurayt-Izdat, 2007. Str. 24 2. Voloshin G.Ya. Metody optimizatsii v ekonomike: uchebnoe posobie. – M.: izdatel'stvo «Delo i servis», 2004. 3. A. Gulyutin Agressivnaya optimizatsiya // Novye izvestiya, № 3, 2005. 4. M.V. Zyul'manova O pokazatelyakh effektivnosti funktsionirovaniya nalogovoy sistemy // Nalogovaya politika i praktika, № 6 , 2005. 5. Intriligator M., Matematicheskie metody optimizatsii i ekonomicheskaya teoriya / per s angl. G.I. Zhukovoy, F.Ya, Kel'mana. – M.: Ayris-press, 2002. 6. Yu.M. Lermontov Optimizatsiya nalogovykh platezhey.-M.: Nalogovyy vestnik, 2009. 7. A. Lesova Serye skhemy i opyt tovarishchey // Vedomosti № 192 ot 13.10.2005. 8. O.I. Mityakova optimizatsiya denezhnykh potokov kak instrument antikrizisnogo upravleniya predpriyatiem.// Finansy i kredit, №30 oktyabr' 2005. 9. S.V. Razgulin Sovershenstvovanie zakonodatel'stva kak instrument protivodeystviya zloupotrebleniyu pravom v nalogovykh otnosheniyakh // Nalogovyy vestnik, № 3, 2006. 10. V.S. Rzhanitsyna Kriterii nalogovoy optimizatsii v usloviyakh deystvuyushchego zakonodatel'stva // Bukhgalterskiy uchet, № 18, 2005 11. Saati T. Matematicheskie modeli konfliktnykh situatsiy-M.: Sovetskoe radio, 1977. 12. Serdyukova N.A. Kriterii effektivnosti sistemy metodov, optimiziruyushchey nalogovuyu sistemu Rossii. // Finansy, № 2, 2004. 13. Streng G. Lineynaya algebra i ee primeneniya,-M.: Mir. 1980 14. Sukharev A.G, Timokhov A.V., Fedorov V.V., Kurs metodov optimizatsii: uchebnoe posobie,-2-e izd., M.: FIZMATLIT, 2008. 15. A.A. Tedeev, V.A. Parygina Nalogi i nalogooblozhenie: kratkiy kurs / A.A. Tedeev, V.A. Parygina. – M.: izd-vo Eksmo, 2004. 16. Frol'kis V.A. Vvedenie v teoriyu i metody optimizatsii dlya ekonomistov. 2-e izd. – SPb: Piter, 2002. 17. B. Tserenov Optimizatsiya nalogooblozheniya i uklonenie ot uplaty nalogov: pravovaya gran' // Nalogi, № 11, 2006. 18. E.M. Shcherbakova Optimizatsiya nalogooblozheniya: skhodstvo i razlichiya vo vzglyadakh na prirodu protsessa // Aktual'nye voprosy sovremennoy ekonomicheskoy nauki: Sbornik dokladov VIII –y Mezhdunarodnoy nauchnoy konferentsii (Lipetsk, 25 fevralya 2012 g.) / otv. A.V. Gorbenko. – Lipetsk: Izdatel'skiy tsentr «Gravis», 2012. 19. E.M. Shcherbakova Sistema optimizatsii nalogooblozheniya: ee osnovnye sostavlyayushchie i ikh vzaimosvyaz'. – Voprosy teorii i praktiki nalogooblozheniya: sbornik nauchnykh statey prepodavateley i aspirantov kafedry «Nalogi i nalogooblozhenie» Finansovogo universiteta pri Pravitel'stve Rossiyskoy Federatsii. M.: Tsifrovichok, 201

Journals

Books

Sherbakova, E.M. Principles and approaches towards optimization of taxation of commercial banks