Open AccessTax risks as part of business risks of business activity
Author(s) -
T.Yu. Serebryakova,
Александр Суглобов,
Alla Belogorskaya
Publication year - 2020
Publication title -
russian journal of management
Language(s) - English
Resource type - Journals
eISSN - 2500-1469
pISSN - 2409-6024
DOI - 10.29039/2409-6024-2020-8-2-51-55
Subject(s) - business , audit , business risks , audit risk , risk analysis (engineering) , accounting , tax basis , risk management , public economics , finance , tax reform , economics , state income tax , gross income
The article considers the issues of scientific and methodological justification of tax risks as part of the economic risks of business activities, as well as factors that affect tax risks. The criteria for tax risks are summarized both at the level of business activity of an economic entity and at the level of a tax authority. The practice of applying a risk-based approach to tax control is summarized. The main directions of the organization's risk management in the sphere of determining and fulfilling tax obligations are identified. The issues of applying a risk-based approach to the planning of field tax audits for the purpose of risk management of business activities are studied. It is concluded that in order to minimize tax risks, it is necessary to use the criteria of a risk-based approach for planning tax control of organizations.