Methodological aspects of tax planning in the context of sustainable development

Authors

  • Satsita Khasanova Kadyrov Chechen State University
  • Nurkamila Akisheva AARON TAX AND ADVISORY LLC
  • Margarita Zholayeva L.N. Gumilyov Eurasian National University

DOI:

https://doi.org/10.20397/2177-6652/2023.v23i3.2722

Abstract

For the development of the economy and the social sphere in the state, proper regulation of tax relations is of great importance because, on the one hand, it ensures the availability of necessary financial resources to fulfill the tasks and functions of the state, and on the other hand, contributes to economic progress. One of the main tasks of the state's tax policy is to balance public and private interests in tax payment. The ability of taxpayers to determine the optimal tax model for themselves using legitimate means and instruments implemented through tax planning guarantees the protection of private interests. The aim of the article is to justify the methodological aspects of tax planning at an enterprise in conditions of sustainable development. To achieve this goal research methods such as theoretical generalization and abstract-logical methods were used. The article identifies the approaches of scientists to disclosing the concept of "tax planning at the enterprise." Based on the analysis of scientific literature, the main special methods and stages of tax planning at an enterprise in conditions of sustainable development are defined.

Downloads

Published

2023-09-03

How to Cite

Khasanova, S., Akisheva, N., & Zholayeva, M. (2023). Methodological aspects of tax planning in the context of sustainable development. Journal of Management & Technology, 23(3), 286–298. https://doi.org/10.20397/2177-6652/2023.v23i3.2722

Issue

Vol. 23 No. 3 (2023)

Section

ARTIGO

License

Copyright (c) 2023 Journal of Management & Technology

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

Authors who publish with this journal agree to the following terms: • 1. The author(s) authorize the publication of the article in the journal. • 2. The author(s) ensure that the contribution is original and unpublished and is not being evaluated in other journal(s). • 3. The journal is not responsible for the opinions, ideas and concepts expressed in the texts because they are the sole responsibility of the author(s). • 4. The publishers reserve the right to make adjustments and textual adaptation to the norms of APA. • 5. Authors retain copyright and grant the journal right of first publication, with the work [SPECIFY PERIOD OF TIME] after publication simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal. • 6. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal. • 7. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access) at http://opcit.eprints.org/oacitation-biblio.html