Open AccessSYSTEM OF RISK INDICATORS OF AGGRESSIVE TAX PLANNING
Author(s) -
С С Брехов,
Kateryna Proskura,
Olena Sushkova
Publication year - 2017
Publication title -
ekonomìčnij analìz
Language(s) - English
Resource type - Journals
eISSN - 2219-4649
pISSN - 1993-0259
DOI - 10.35774/econa2017.01.107
Subject(s) - tax planning , realization (probability) , generalization , public economics , tax basis , actuarial science , business , economics , risk analysis (engineering) , tax credit , tax reform , tax avoidance , mathematics , state income tax , statistics , mathematical analysis , gross income
In this article the approach as for the determination of risk of usage of aggressive tax planning schemes and the level of probability of such activities realization by taxpayers is described. It is defined with the consideration of the specifics of administration of taxes in Ukraine. On the basis of generalization of international and domestic practice of aggressive tax planning schemes the authors have formed the system of risk indicators that shows the presence of tax minimization schemes of taxpayers. The authors have also formed the methodology for calculation of indicators of taxpayers. This methodology uses the aggressive tax planning schemes and evaluation criteria of their values.