LEGAL AND ECONOMIC BOUNDARIES BETWEEN TAX OPTIMIZATION AND TAX AVOIDANCE: A THEORETICAL AND PRACTICAL ANALYSIS
DOI:
https://doi.org/10.60078/2992-877X-2026-vol4-iss6-pp77-83Abstract
This article examines the theoretical and legal essence of the concepts of tax optimization and tax avoidance and analyzes their differences based on academic sources and practical approaches. The study systematizes the main criteria and distinguishing features that make it possible to differentiate these two concepts and explores the specifics of their manifestation in practice. In addition, the practical application of these criteria is illustrated through examples, and recommendations are developed to prevent tax disputes and improve the efficiency of tax administration.
Keywords:
tax optimization tax avoidance tax planning tax law tax administration business purpose abuse of rights tax control tax disputesReferences
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