INSPECTION OF CONTRACTORS AS AN INSTRUMENT FOR THE MANAGEMENT OF TAX RISKS OF THE ORGANIZATION

The problems of managing the tax risks of organizations and substantiates the need for the development of legislation in this area are analyzed in the article. The main issues and mechanisms of counterparty checking as a tool for managing tax risks including in special information systems are consid...

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Autores principales: M. Mkrtchyan, M. Tipalina
Formato: article
Lenguaje:RU
Publicado: Publishing House of the State University of Management 2018
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Acceso en línea:https://doaj.org/article/13860d2e53394548a4a150d4ef058639
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Sumario:The problems of managing the tax risks of organizations and substantiates the need for the development of legislation in this area are analyzed in the article. The main issues and mechanisms of counterparty checking as a tool for managing tax risks including in special information systems are considered. It is proposed to modernize the electronic service of the Federal Tax Service of Russia, create a full and free verification resource for the reliability of counterparties which can become an analogue to existing paid programs. The service should contain a wide range of information which allows to confirm the fact of due diligence by the taxpayer.