Tax planning in intellectual property and countering tax risks
DOI:
https://doi.org/10.47451/tss2024-06-02Keywords:
tax law, intellectual property law, tax planning, tax risks, international tax planningAbstract
It is impossible to imagine a modern society without using objects of intellectual activity, including business activities. The main goal of an entrepreneur is to make a profit, so he is interested in minimising costs. One way to reduce costs is tax planning. The study aims to analyse tax planning in intellectual property and counteract tax risks. During the study, analytical, comparative and deductive methods were used. The study used regulations on intellectual property and scientific articles by experts in taxation. The article discusses the specifics of tax planning in intellectual property. The article pays special attention to tax risks in intellectual property and their minimisation. The author concludes that intellectual property is becoming an increasingly significant asset for a modern entrepreneur. In the coming years, the role of intellectual property will become the main factor determining socio-economic growth. That is why entrepreneurs and organisations must use tax planning in intellectual property right now, including taking measures to minimise tax risks.
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