Legal Regulation of Tax Planning.

Abstract

In the first section of the work the concept and content of tax planning are studied, the reasons for its occurrence are given. It is established that tax planning is a person's right, not his legitimate interest, because it: a) has a legislative basis; b) has a more static nature than the legitimate interest; c) provides for the possibility to demand the necessary behavior from the obligated persons, for the possibility of appealing to state bodies for protection of their rights.It is emphasized that the recognition of tax planning as a right of the taxpayer is an important aspect in determining the nature of such planning, first of all, it reduces the level of arbitrariness on the part of regulatory authorities, as opposition to the taxpayer in exercising its legal right entails legal consequences. The second section identifies the following related, but not identical to tax planning concepts: "tax evasion", "aggressive tax planning"; methods of tax planning are investigated; attention is paid to the problems of transfer pricing.