The use of tax planning schemes based on the differential taxation of labor income and capital income. Tööjõu ja kapitali maksustamise erinevustel põhinevate maksude planeerimise skeemide kasutamine Eestis

The use of tax planning schemes based on the differential taxation of labor income and capital income. Tööjõu ja kapitali maksustamise erinevustel põhinevate maksude planeerimise skeemide kasutamine Eestis

The current paper covers one of the tax optimization schemes popular in Estonia – full or partial replacement of labor income with dividends. Such scheme is used by some owner-managers as the regulation concerning emoluments of members of management body is very flexible. The main incentive to use t...

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Bibliographic Details
Main Authors: Priit Sander, Mark Kantšukov, Velda Buldas
Format: Article
Language:deu
Published: Mattimar OÜ and Berliner Wissenschafts-Verlag GmbH 2013-01-01
Series:Eesti Majanduspoliitilised Väitlused
Subjects:
tax planning
income taxation
personal finance
Online Access:http://ojs.utlib.ee/index.php/TPEP/article/view/892

Internet

http://ojs.utlib.ee/index.php/TPEP/article/view/892

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