SCIENTIFIC AND APPLIED APPROACH TO THE DEFINITION OF TAX MANAGEMENT
A.A. Aksentiev, O.M. Ermolenko
Kuban State University, Krasnodar, Russian Federation
Keywords: tax management, financial management, tax risks, tax planning, stages of tax management, tax accounting
Abstract
The article considers essential specifics of the «tax management» category at the modern stage of its development in Russia. A retrospective approach explaining the nature of definition of the presented term is suggested. The conducted research makes it possible to draw a conclusion that today tax management is being transformed into a separate field of knowledge, substantially detached from financial management. The paper presents the authorial interpretation of tax management specifying its functional orientation.
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