Tax optimization and tax minimization: practical problems and judicial practice

The article is devoted to the study of issues related to tax optimization and tax minimization. Examples of tax optimization schemes are considered. The most popular are the following: postponing the fulfillment of tax obligations to later dates, which involves the selection of such transactions that are legally long-term in nature; payment of salaries through lease agreements of various properties with employees; employment of individual entrepreneurs; «splitting» of the business. The emphasis is on preventing the use of illegal tax optimization schemes. In such cases, we are talking about tax evasion, which can include, for example, the following: use of conversion centers; conclusion of fraudulent, invalid, null and void transactions; involvement of «nominal» directors; violation of cash settlement limits by business entities, subsequent introduction of this cash into circulation; sale of company assets at a value understated by documents due to their damage or fictitious destruction; use of fictitious companies; involvement of employees who are essentially in permanent employment relationships. On the verge of legality is a scheme for optimizing taxation, which involves transferring funds to countries (territories) with a lower level of taxation. Special attention is paid to the issues of taxpayer risk, the risk of violation of tax legislation by the VAT payer, and tax offenses. It is argued that tax optimization occurs within the framework of tax planning and consists in the optimal selection of existing gaps in the legislation to benefit from them, as well as in identifying risks for the taxpayer and choosing a strategy for protecting against increased risks, based on the interpretation of such gaps in favor of the taxpayer. Measures within the framework of tax optimization are associated, for example, with the choice of time, place and types of activities, the creation and support of the most effective transactions for the taxpayer. The purpose of tax optimization is, in particular, the following: reducing the overall tax burden and avoiding penalties from regulatory authorities; reducing the cost of paying certain taxes and fees; increasing the taxpayer’s cash receipts and material assets through legal tax minimization; applying tax benefits.