Tax Optimization

Often, taxpayers are identified with tax optimization as "tax minimization". Let's try to figure out what the tax optimization means and how the tax evasion is now qualified.

So, the optimization of taxes is a reduction in the amount of tax payments by legal means and is characterized by such signs:

• Presence of the beneficiary, the business entity that participates in tax optimization;
• The process of active, strong-willed and deliberate actions aimed at reducing the amount of tax liabilities that arise on the basis of the emerging tax base;
• As a basis, the norms of the current tax legislation are adopted.

Thus, various schemes for optimizing taxes can only be considered through the prism of the above-listed characteristics. However, if all listed signs are not met, then it is possible to say with certainty that there is no tax optimization. At the same time, if the last indication is not fulfilled, then there can already be talk about illegal evasion from payment of tax obligations.

Any of the norms of legislation on taxation (either regulatory or determining some behavior) consists of a disposition and a hypothesis. In this disposition describes the proper behavior, and the hypothesis - a concrete fact from a legal point of view. Therefore, the optimization of taxes used by the business entity, or "works" with a legal fact that affects the amount of tax liabilities, or treats legislation in its favor. In other words, tax optimization is always an action.

For example, optimization of the profit tax can be achieved in the course of operations for the purchase and sale of securities in one tax period or unidentified loss-making bills. Thus, the tax payer to reduce the volume of the tax base in the sphere of operations with securities must carry out operations for their acquisition and sale in the same reporting period. This is how the given economic entity creates for itself a useful legal fact.

Tax optimization, based on the work with legal facts, should be directed:

• To change the approaches to determining the legal fact;
• To change it to a more acceptable one.

It is necessary to understand that in connection with the implementation of promissory notes at a loss, claims from the tax authorities on the issue of unjustified taxpayer's expenses for the purchase of bills of exchange at the cost of the market interest rate are possible . The only way to avoid a tax audit is to not display these costs.

Summarizing the above, it should be noted that the optimization of taxes when it is delimited with tax evasion allows us to use the norms of the current legislation and conduct an analysis of tax schemes.