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BUSINESS INFORM №10-2011ABSTRACTS AND INFORMATION ABOUT AUTHORS
31
Section: Finance, Money Circulation and Credit Fedyshyn N. I. Tax Planning Instruments of Enterprenual Activity Subjects (p. 119 - 123)
Tax planning businesses instruments are defined as a means, a way to achieve the goals and tasks of this planning. The basic tax planning instruments are described: tax privileges, legal loopholes and tax planning schemes. The essence, characteristics and classification features of tax planning instruments are considered.
Fedyshyn Nairi I. – postgraduate student of the Department of Accounting and Analysis of the Institute of Economics and Management of National University «Lvivska Politechnika»
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Reference to this article: Fedyshyn, Nairi I. (2011) “Tax Planning Instruments of Enterprenual Activity Subjects.” Business Inform 10:119–123.
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