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2017, № 69

UDC: 334.012.26
GSNTI: 06.73.15

Tax risks: causes and evaluation methods

The financial and economic activities of organizations are associated with numerous financial risks, the management of which is the most important factor in raising and maintaining a stable financial position of the organizations. All spheres of financial activity of organizations are connected with taxation, therefore the most significant financial risks are tax risks. The high relevance of tax risk management is determined by the significant share of tax payments in the total amount of both expenditures and cash outflows, as well as a fairly high level of the tax burden of Russian organizations. This article is aimed at theoretical study of the problem of tax risk on the basis of Russian legislation. The article presents categorical features of the formulation of the concept of "tax risks", the classification by types, types, signs of development is investigated. Factors influencing the depth and scale of tax risks are analyzed. The methods of identifying, assessing and minimizing the tax risks arising when the economic entity conducts economic activities are considered. The functions of tax risks and their characteristics, as well as evaluation criteria and prospects for managing tax risks are defined. A system of tax risk criteria related to the functions of taxes is discussed. The necessity of development of tax consulting in Russia is considered. The ways of optimization of administration of tax risks are presented.
Keywords: Tax risk, financial risk, tax risk management methods, tax consequences, tax risk assessment, tax risk groups, tax risk management efficiency
DOI: 10.21515/1999-1703-69-83-87

References:

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Authors:

1. Polinskaya Marina Valerievna, PhD in Economics, professor of the Department of taxation and taxation, associate professor, Federal State Budgetary Educational Institution of Higher Education "Kuban State Agrarian University named after I.T. Trubilina».