The economic content of the tax transaction: the possibilities ofoptimization

The questions of taxation remain actual at different stages of economic systems development. Carrying out the state fiscal policy for the purpose of budget replenishment on the one hand and the optimization of the taxation carried out by a business sector on the other hand, show a divergence of interests of economic subjects. The theoretical base, allowing to develop the balanced tax load of real economy sector, unfortunately isn't always free from shortcomings. In turn, the concept "taxation optimization" isn't always treated correctly, being often identified with evasion of taxes. The article is devoted to consideration of the fundamental factors, allowing to remove a contradiction in interests of the state and taxpayers as the tools increasing investment appeal of the country.

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