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Soshko I.

Tax optimization: the theory of matter

Keywords: taxes, tax system, tax optimization, tax law

The analysis of Russian tax system, of tax optimization concept is carried out. The tax system is the most important lever of relations between taxpayers and government. Its role is to ensure the state with financial resources, necessary for solving critical economic and social problems. The article deals with methods of tax optimization and overcoming problems in this area.


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About authors

Soshko Irina
financial law department senior lecturer, Chuvash State University, Russia, Cheboksary (; )

Article link

Soshko I. Tax optimization: the theory of matter [Electronic resource] // Oeconomia et Jus. – 2016. – №2. P. 25-29. – URL: