D.Yu. Samygin, A. A. Tuskov, N. A. Shlapakova Assessment of Tax Optimization of Construction Companies: Various Aspects of Outsourcing

Abstract: Since the introduction of tax levies business entities seek to optimize their company’s tax payments with a variety of means and methods. Last years the most common tax optimization schemes, especially in the construction sector, include outsourcing services. Therefore, there is an urgent need to adequately assess the situation and tax practice in this area, summarize experiences and tax optimization schemes, give a quantitative assessment and outline possible consequences. The study uses the methods of monographic investigation, retrospective analysis, practical experience and expertise, economic and financial analysis, calculation and constructive method. The research offers a retrospective review of major scientific and middle-brow opinions on the importance and relevance of tax flows optimization in various spheres of economic activity; considers the conceptual apparatus of tax optimization; summarizes a variety of tax optimization schemes flows in construction organizations; identifies the main possibilities and areas for optimization activities in the construction sector; analyzes and gives quantitative assessment of tax payments optimization; sets out fiscal measures for the breach of tax optimization schemes used to provide mandatory payments to the budget.

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