UDC 658.14
Authors
Vyalshina D. Kh.,
student of the 1st year of the master's degree
of the Russian University of Economics. Plekhanov
Abstract
The scientific article is devoted to the research analysis of ways to optimize the tax liabilities of commercial organizations of the Russian economy. The relevance of the study is due to the need to reduce the tax burden on businesses due to the deteriorating environmental conditions caused by the coronavirus pandemic crisis. In the conclusion, it was found that the current level of the tax burden negatively affects the efficiency of business activities of Russian enterprises, which is why they use various tools and mechanisms for optimizing tax liabilities.
Keywords
tax liabilities; the tax burden; taxes; taxation of organizations; tax management; tax optimization.
