title: ÐÐµÑÐ¾Ð´Ñ Ð¿Ð»Ð°Ð½Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð¹ Ð½Ð°Ð³ÑÑÐ·ÐºÐ¸ Ð² Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸ÑÑ ÑÑÐµÑÑ Ð¸Ð½ÑÐ¾ÑÐ¼Ð°ÑÐ¸Ð¾Ð½Ð½ÑÑ ÑÐµÑ Ð½Ð¾Ð»Ð¾Ð³Ð¸Ð¹
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¼Ð°Ð³Ð¸ÑÑÑÐ°
titleType: Subtitle
title: Methods of planning the tax burden in information technology organizations
Creators: name: ÐÐµÐ´ÐµÐ½ÐµÐµÐ²Ð°, ÐÐ°ÑÐ°Ð»ÑÑ
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: 2024
Subjects: ÐÐ½ÑÐ¾ÑÐ¼Ð°ÑÐ¸Ð¾Ð½Ð½ÑÐµ ÑÐµÑ Ð½Ð¾Ð»Ð¾Ð³Ð¸Ð¸
Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ðµ Ð¿Ð»Ð°Ð½Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ
Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð°Ñ Ð½Ð°Ð³ÑÑÐ·ÐºÐ°
ÑÑÑÑÐ½Ð°Ñ Ð¿Ð¾Ð»Ð¸ÑÐ¸ÐºÐ°
tax planning
tax burden
accounting policy

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description: The subject of the study is a set of theoretical and practical issues of reducing the tax burden in IT organizations. The purpose of the dissertation is to clarify the methods of tax planning in IT organizations and, taking this into account, to develop recommendations aimed at reducing the tax burden of such business entities. The work uses both general scientific research methods (analysis and synthesis, induction and deduction) and methods of statistical and financial analysis. The concept of the tax burden and approaches to its calculation are meaningfully disclosed, the essential features and methods of tax planning are formulated, the features of the activities and taxation of IT organizations are revealed on the example of Yandex LLC and Yandex.Food LLC. As a result, the provisions of accounting policy for the purposes of taxation of IT organizations as a method of tax planning are proposed and justified; tax innovations of 2024 that affect the activities of IT organizations are highlighted, and such an impact is assessed. The results of the FQW can be used in the activities of IT organizations. The conclusion of the study is the need for continuous improvement of methods for reducing the tax burden, based on changes in tax legislation and the specifics of the activities of business entities.