3(135)/2017

TAX OPTIMIZATION: CONSTRAINTS AND OPPORTUNITIES

Rzayev Zahid Huseyn oglu
Ass. Prof., dosent, Baku Tax Department under the Ministry of Taxes of Azerbaijan Republic


Abstract

Purpose – the risks manifested in the process of tax optimization on the level of the state and taxpayers, and identify ways to address them.

Design/methodology – the system approach, analysis and synthesis.
Findings – the ways to prevent unwanted results in the optimization of taxation, tax optimization principles, bases relations between the state and taxpayers in the optimization process.
Research limitations – insufficient widespread use of tax optimization, limited research in this area.
Practical implications – defined range of issues at tax optimization of state and taxpayers, which should be given special attention, as well as ways to minimize the mistakes that are often permitted in the process of tax optimization.
Originality/value – the basic principles of tax optimization, basics of relations between the state and taxpayers in this process, the main points on which you should pay particular attention.

 
Keywords: tax optimization, tax planning, tax evasion, legal restrictions, rules.


JEL Classification Codes: E62, H21, O23


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