title: Ð Ð°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° ÑÑÑÐ°ÑÐµÐ³Ð¸Ð¸ Ð¾Ð¿ÑÐ¸Ð¼Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ Ð¿ÑÐ¾ÐµÐºÑÐ° ÐÐÐ Â«Ð­ÑÐ½ÑÑ ÑÐ½Ð´ Ð¯Ð½Ð³-Ð¾ÑÐµÐ½ÐºÐ° Ð¸ ÐºÐ¾Ð½ÑÑÐ»ÑÑÐ°ÑÐ¸Ð¾Ð½Ð½ÑÐµ ÑÑÐ»ÑÐ³Ð¸Â»
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð±Ð°ÐºÐ°Ð»Ð°Ð²ÑÐ°
titleType: Subtitle
title: Development of a tax optimization strategy based on the example of the project by LLC "Ernst &amp; Young-valuation and advisory services"
Creators: name: Ð¡Ð¿Ð¸ÑÐ¸Ð´Ð¾Ð½Ð¾Ð², ÐÐ½Ð´ÑÐµÐ¹
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2020
Subjects: cÑÑÐ°ÑÐµÐ³Ð¸ÑÐµÑÐºÐ¾Ðµ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ðµ
Ð½Ð°Ð»Ð¾Ð³ Ð½Ð° Ð´Ð¾Ð±ÑÑÑ Ð¿Ð¾Ð»ÐµÐ·Ð½ÑÑ Ð¸ÑÐºÐ¾Ð¿Ð°ÐµÐ¼ÑÑ
Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð°Ñ Ð¾Ð¿ÑÐ¸Ð¼Ð¸Ð·Ð°ÑÐ¸Ñ
Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð°Ñ Ð»ÑÐ³Ð¾ÑÐ°
Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð°Ñ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸Ñ
ÑÐµÐ³Ð¸Ð¾Ð½Ð°Ð»ÑÐ½ÑÐ¹ Ð¸Ð½Ð²ÐµÑÑÐ¸ÑÐ¸Ð¾Ð½Ð½ÑÐ¹ Ð¿ÑÐ¾ÐµÐºÑ
strategic management
mineral extraction tax
tax optimization
tax benefit
tax economy
regional investment project

description: Ð¦ÐµÐ»ÑÑ ÑÐ°Ð±Ð¾ÑÑ ÑÐ²Ð»ÑÐµÑÑÑ Ð°Ð½Ð°Ð»Ð¸Ð· Ð¸ÑÑÐ¾ÑÐ½Ð¸ÐºÐ¾Ð² Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð¹ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸Ð¸, Ð° ÑÐ°ÐºÐ¶Ðµ ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° ÑÑÑÐ°ÑÐµÐ³Ð¸Ð¸ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð¹ Ð¾Ð¿ÑÐ¸Ð¼Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð¸ ÐºÐ¾Ð¼Ð¿Ð»ÐµÐºÑÐ° Ð´ÐµÐ¹ÑÑÐ²Ð¸Ð¹ Ñ ÑÐµÐ»ÑÑ ÑÐ¼ÐµÐ½ÑÑÐµÐ½Ð¸Ñ Ð¾Ð±ÑÐµÐ¼Ð° Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²ÑÑ Ð¾Ð±ÑÐ·Ð°ÑÐµÐ»ÑÑÑÐ² Ð¿ÑÐ¸ ÑÐµÐ°Ð»Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð¸Ð½Ð²ÐµÑÑÐ¸ÑÐ¸Ð¾Ð½Ð½Ð¾Ð³Ð¾ Ð¿ÑÐ¾ÐµÐºÑÐ°. ÐÐ°Ð´Ð°ÑÐ¸ ÑÐ°Ð±Ð¾ÑÑ: â Ð°Ð½Ð°Ð»Ð¸Ð· ÑÐµÐºÑÑÐµÐ³Ð¾ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð³Ð¾ Ð·Ð°ÐºÐ¾Ð½Ð¾Ð´Ð°ÑÐµÐ»ÑÑÑÐ²Ð°; â Ð²ÑÑÐ²Ð»ÐµÐ½Ð¸Ðµ Ð¿Ð¾ÑÐµÐ½ÑÐ¸Ð°Ð»ÑÐ½ÑÑ Ð¸ÑÑÐ¾ÑÐ½Ð¸ÐºÐ¾Ð² Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð¹ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸Ð¸; â ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° ÑÑÑÐ°ÑÐµÐ³Ð¸Ð¸ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð¹ Ð¾Ð¿ÑÐ¸Ð¼Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð¿ÑÐ¸ ÑÐµÐ°Ð»Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð¸Ð½Ð²ÐµÑÑÐ¸ÑÐ¸Ð¾Ð½Ð½Ð¾Ð³Ð¾ Ð¿ÑÐ¾ÐµÐºÑÐ°; Ð Ð°Ð±Ð¾ÑÐ° Ð²ÑÐ¿Ð¾Ð»Ð½ÑÐ»Ð¾ÑÑ Ð½Ð° Ð¼Ð°ÑÐµÑÐ¸Ð°Ð»Ð°Ñ ÐÐÐ Â«Ð­ÑÐ½ÑÑ ÑÐ½Ð´ Ð¯Ð½Ð³-Ð¾ÑÐµÐ½ÐºÐ° Ð¸ ÐºÐ¾Ð½ÑÑÐ»ÑÑÐ°ÑÐ¸Ð¾Ð½Ð½ÑÐµ ÑÑÐ»ÑÐ³Ð¸Â». ÐÐµÑÐ¾Ð´Ñ: Ð¿ÑÐ¸Ð¼ÐµÐ½ÑÐ»Ð¸ÑÑ Ð¾Ð±ÑÐµÐ½Ð°ÑÑÐ½ÑÐµ Ð¼ÐµÑÐ¾Ð´Ñ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ: ÐºÐ¾Ð½ÑÐµÐ½ÑÐ½ÑÐ¹ Ð¸ ÑÑÐ°Ð²Ð½Ð¸ÑÐµÐ»ÑÐ½ÑÐ¹ Ð°Ð½Ð°Ð»Ð¸Ð·, Ð¼ÐµÑÐ¾Ð´ Ð°Ð½Ð°Ð»Ð¾Ð³Ð¸Ð¹, Ð° ÑÐ°ÐºÐ¶Ðµ ÑÐ¿ÐµÑÐ¸ÑÐ¸ÑÐµÑÐºÐ¸Ðµ Ð¼ÐµÑÐ¾Ð´Ñ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ (PEST-Ð°Ð½Ð°Ð»Ð¸Ð·, ÐºÐ»Ð°ÑÑÐ¸ÑÐ¸ÐºÐ°ÑÐ¸Ñ, ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¾Ðµ Ð¼Ð¾Ð´ÐµÐ»Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ, Ð¿ÑÐ¾Ð³Ð½Ð¾Ð·Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ, Ð°Ð½Ð°Ð»Ð¸Ð· ÑÐ¸ÑÐºÐ¾Ð², ÑÐºÑÐ¿ÐµÑÑÐ½Ð¾Ðµ Ð¾ÑÐµÐ½Ð¸Ð²Ð°Ð½Ð¸Ðµ, Ð¾Ð±ÑÐ°Ð±Ð¾ÑÐºÐ° ÑÐºÑÐ¿ÐµÑÑÐ½ÑÑ Ð¾ÑÐµÐ½Ð¾Ðº, ÑÐ±Ð¾Ñ Ð¸ Ð¾Ð±ÑÐ°Ð±Ð¾ÑÐºÐ° Ð´Ð°Ð½Ð½ÑÑ, Ð¸Ð½ÑÐ¾Ð³ÑÐ°ÑÐ¸ÐºÐ° Ð¸ Ñ. Ð¿.) ÐÑÐ½Ð¾Ð²Ð½ÑÐµ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÑ ÐÐÐ : â ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐ°Ð½Ð° ÑÑÑÐ°ÑÐµÐ³Ð¸Ñ Ð¾Ð¿ÑÐ¸Ð¼Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ; â Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½ Ð°Ð½Ð°Ð»Ð¸Ð· ÑÐ¸ÑÐºÐ¾Ð² Ð¿ÑÐ¸ ÑÐµÐ°Ð»Ð¸Ð·Ð°ÑÐ¸Ð¸ ÑÑÑÐ°ÑÐµÐ³Ð¸Ð¸; â Ð¿ÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ð¾ Ð½ÐµÑÐºÐ¾Ð»ÑÐºÐ¾ Ð²Ð°ÑÐ¸Ð°Ð½ÑÐ¾Ð² ÑÐµÐ°Ð»Ð¸Ð·Ð°ÑÐ¸Ð¸ ÑÐµÐ³Ð¸Ð¾Ð½Ð°Ð»ÑÐ½Ð¾Ð³Ð¾ Ð¸Ð½Ð²ÐµÑÑÐ¸ÑÐ¸Ð¾Ð½Ð½Ð¾Ð³Ð¾ Ð¿ÑÐ¾ÐµÐºÑÐ°. ÐÑÐ°ÐºÑÐ¸ÑÐµÑÐºÐ°Ñ Ð·Ð½Ð°ÑÐ¸Ð¼Ð¾ÑÑÑ ÑÐ°Ð±Ð¾ÑÑ Ð¾Ð¿ÑÐµÐ´ÐµÐ»ÑÐµÑÑÑ Ð²Ð¾Ð·Ð¼Ð¾Ð¶Ð½Ð¾ÑÑÑÑ ÑÐµÐ°Ð»Ð¸Ð·Ð°ÑÐ¸Ð¸ ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐ°Ð½Ð½Ð¾Ð¹ ÑÑÑÐ°ÑÐµÐ³Ð¸Ð¸ Ð² ÑÐµÐ°Ð»ÑÐ½ÑÑ ÑÑÐ»Ð¾Ð²Ð¸ÑÑ Ð²ÐµÐ´ÐµÐ½Ð¸Ñ Ð±Ð¸Ð·Ð½ÐµÑÐ° Ð¸ Ð´Ð¾ÑÑÐ¸Ð¶ÐµÐ½Ð¸Ñ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¾Ð³Ð¾ ÑÑÑÐµÐºÑÐ° Ð² Ð²Ð¸Ð´Ðµ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð¹ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸Ð¸ Ð² Ð´Ð¾Ð»Ð³Ð¾ÑÑÐ¾ÑÐ½Ð¾Ð¼ Ð¿ÐµÑÐ¸Ð¾Ð´Ðµ Ð² ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐµ Ð¿ÑÐ¸Ð¼ÐµÐ½ÐµÐ½Ð¸Ñ Ð¿ÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ð½Ð¾Ð¹ ÑÑÑÐ°ÑÐµÐ³Ð¸Ð¸.
description: The aim of the graduate qualification work is analysis of the sources of tax economy, as well as to develop a strategy of tax optimization and a complex of actions to reduce the volume of tax payments. Tasks of the graduate qualification work: - analysis of current tax legislation; - identification of potential sources of tax economy; - development of a tax optimization strategy within implementation of an investment project. The graduate qualification work was carried out on the basis LLC âErnst &amp; Young-valuation and advisory servicesâ. Methods: general scientific research methods were used: content and comparative analysis, the method of analogies, as well as specific research methods (PEST-analysis, classification, economic modeling, forecasting, analysis of risks, expert evaluation, expert evaluation processing, data collection and processing, infographics, etc.) The main results of the graduate qualification work: - developing of the strategy of tax optimization; - providing of the analysis of risks within the implementation of the strategy; - proposing of several variants of realization of regional investment project. The practical significance of the work is determined by the possibility of implementing the developed strategy in real business conditions and achieving an economic effect in the form of tax savings in the long term as a result of applying the proposed strategy.