Gryzunova N. V., Kiseleva I. A., Kolchin S. P., Sadovnikova N. A., Gasparian M. S. Evolutionary aspects of taxation and tax analysis

  • Gryzunova N. V., Kiseleva I. A., Kolchin S. P., Sadovnikova N. A., Gasparian M. S. Evolutionary aspects of taxation and tax analysis
    Gryzunova N. V., Kiseleva I. A., Kolchin S. P., Sadovnikova N. A., Gasparian M. S. Evolutionary aspects of taxation and tax analysis : monograph. – Prague : Vědecko vydavatelské centrum «Sociosféra-CZ», 2019. – 248 p. ISBN 978-80-7526-359-9 The monograph examines the modern practice of taxation and tax analysis, formed in the Russian Federation, taking into account the norms of tax legislation and methods of calculation of taxes. It consistently reflects the issues related to the mechanism of taxation of legal entities and individuals, the organization of financial and economic analysis for tax consulting, the system of tax planning, the purpose of which is to minimize tax risks and optimize the tax burden. The authors present various aspects of tax theories, analyze methodological problems, analyze the impact of tax factors. At the same time, along with the traditional aspects of taxation, the monograph considers the issues of choice in terms of uncertainty and risk and the practice of index analysis. The monograph will be useful for masters, graduate students and anyone interested in taxation.