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Optimization of the Taxation System: Preconditions, Tendencies and Perspectives

Vol. 182. Switzerland : Springer Publishing Company, 2019.
Academic editor: I. V. Gashenko, Y. S. Zima, A. Davidyan

This book addresses the optimization of taxation systems, a topic currently being explored by scholars all over the world. It puts forward a critical opinion on the problem and offers an original approach to solving it – through informatization. 
The target audience of the book includes not only scholars and experts who professionally deal with taxation optimization issues, but also representatives of public authorities, and the general public. The book offers sound and practical solutions for the informatization-based optimization of taxation systems, and its conclusions and recommendations could be used in the management of tax systems for modern economic systems and in taxation optimization for specific economic subjects – individuals and organizations alike – , ensuring a broad range of practical applications.

Chapters
Management of Taxation at a Modern Company: Tax Optimization Versus Tax Load
Bogoviz A. V., lobova S., Ragulina J. et al., , in: Optimization of the Taxation System: Preconditions, Tendencies and PerspectivesVol. 182.: Switzerland: Springer Publishing Company, 2019. P. 101–107.
Purpose This work is aimed at studying the essence of taxation management at a modern company, consideration (by the example of modern Russia) of accessible means of tax optimization, determination of related problems, and development of the optimization algorithm of conduct of taxation management at a modern company. Methodology The research is based on the ...
Added: November 16, 2019
Tax Awareness and “Free Rider” Problem in Taxes
Bogoviz A. V., Rycova I. N., Kletskova E. et al., , in: Optimization of the Taxation System: Preconditions, Tendencies and PerspectivesVol. 182.: Switzerland: Springer Publishing Company, 2019. P. 117–123.
Purpose The purpose of the work is to study the “free rider problem” in taxes and determine the probability of the fact that shadow economy in modern Russia is caused by this problem. Methodology For determining the probability of the fact that shadow economy in modern Russia is caused by the “free rider problem” in ...
Added: November 16, 2019
Effective Tax Policy of the State: Conceptual Foundations and Methodology of Evaluation
Bogoviz A. V., Zhuravleva T., Popkova E. G. et al., , in: Optimization of the Taxation System: Preconditions, Tendencies and PerspectivesVol. 182.: Switzerland: Springer Publishing Company, 2019. P. 91–98.
Purpose The purpose of the research is to study conceptual foundations and methodology of evaluation of effectiveness of state tax policy and to determine effectiveness of state tax policy that is implemented in modern Russia. Methodology For complex evaluation of effectiveness of state tax policy, the proprietary methods, which allows combining advantages of both existing ...
Added: November 17, 2019
The Mechanism of Tax Stimulation of Industry 4.0 in Modern Russia
Pozdnyakova U., Bogoviz A. V., lobova S. et al., , in: Optimization of the Taxation System: Preconditions, Tendencies and PerspectivesVol. 182.: Switzerland: Springer Publishing Company, 2019. P. 189–197.
Transition to Industry 4.0 in the 21st century takes place in the conditions of past industrial revolutions of the 19th–20th centuries, which were accompanied by transformation of the system of public production. Technologies change very quickly, creating new factors of formation of not only inter-sectorial and inter-country, but also inter-subject, communications—between the state and entrepreneurial ...
Added: November 17, 2019
The Model of Well-Balanced Taxation for Overcoming the Shadow Economy in Modern Russia
Pozdnyakova U., Bogoviz A. V., lobova S. et al., , in: Optimization of the Taxation System: Preconditions, Tendencies and PerspectivesVol. 182.: Switzerland: Springer Publishing Company, 2019. P. 207–215.
The chapter dwells on theoretical foundations of the shadow economy, considers the types of existence and growth of the shadow sector, evaluates the scale and role of the shadow economy, and studies pros and cons of existence of the shadow economy, as well as peculiarities of the model rows of measuring the shadow economy, related ...
Added: November 17, 2019
Priority areas: economics management state and public administration
Language: English
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Keywords: optimizationtaxationtaxation systemBusiness TaxationTaxation Optimization
Optimization of the Taxation System: Preconditions, Tendencies and Perspectives
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