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...

Descripción completa

Guardado en:

Detalles Bibliográficos
Autores principales:	M. Mkrtchyan, M. Tipalina
Formato:	article
Lenguaje:	RU
Publicado:	Publishing House of the State University of Management 2018
Materias:	tax risks due diligence tax monitoring taxpayer’s internal control system electronic services of the federal tax service of russia Sociology (General) HM401-1281 Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/13860d2e53394548a4a150d4ef058639
Etiquetas:	Agregar Etiqueta Sin Etiquetas, Sea el primero en etiquetar este registro!

id	oai:doaj.org-article:13860d2e53394548a4a150d4ef058639
record_format	dspace
spelling	oai:doaj.org-article:13860d2e53394548a4a150d4ef0586392021-12-03T07:43:24ZINSPECTION OF CONTRACTORS AS AN INSTRUMENT FOR THE MANAGEMENT OF TAX RISKS OF THE ORGANIZATION1816-42772686-841510.26425/1816-4277-2018-3-98-103https://doaj.org/article/13860d2e53394548a4a150d4ef0586392018-03-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/977https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415The 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.M. MkrtchyanM. TipalinaPublishing House of the State University of Managementarticletax risksdue diligencetax monitoringtaxpayer’s internal control systemelectronic services of the federal tax service of russiaSociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 0, Iss 3, Pp 98-103 (2018)
institution	DOAJ
collection	DOAJ
language	RU
topic	tax risks due diligence tax monitoring taxpayer’s internal control system electronic services of the federal tax service of russia Sociology (General) HM401-1281 Economics as a science HB71-74
spellingShingle	tax risks due diligence tax monitoring taxpayer’s internal control system electronic services of the federal tax service of russia Sociology (General) HM401-1281 Economics as a science HB71-74 M. Mkrtchyan M. Tipalina INSPECTION OF CONTRACTORS AS AN INSTRUMENT FOR THE MANAGEMENT OF TAX RISKS OF THE ORGANIZATION
description	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.
format	article
author	M. Mkrtchyan M. Tipalina
author_facet	M. Mkrtchyan M. Tipalina
author_sort	M. Mkrtchyan
title	INSPECTION OF CONTRACTORS AS AN INSTRUMENT FOR THE MANAGEMENT OF TAX RISKS OF THE ORGANIZATION
title_short	INSPECTION OF CONTRACTORS AS AN INSTRUMENT FOR THE MANAGEMENT OF TAX RISKS OF THE ORGANIZATION
title_full	INSPECTION OF CONTRACTORS AS AN INSTRUMENT FOR THE MANAGEMENT OF TAX RISKS OF THE ORGANIZATION
title_fullStr	INSPECTION OF CONTRACTORS AS AN INSTRUMENT FOR THE MANAGEMENT OF TAX RISKS OF THE ORGANIZATION
title_full_unstemmed	INSPECTION OF CONTRACTORS AS AN INSTRUMENT FOR THE MANAGEMENT OF TAX RISKS OF THE ORGANIZATION
title_sort	inspection of contractors as an instrument for the management of tax risks of the organization
publisher	Publishing House of the State University of Management
publishDate	2018
url	https://doaj.org/article/13860d2e53394548a4a150d4ef058639
work_keys_str_mv	AT mmkrtchyan inspectionofcontractorsasaninstrumentforthemanagementoftaxrisksoftheorganization AT mtipalina inspectionofcontractorsasaninstrumentforthemanagementoftaxrisksoftheorganization
_version_	1718373614557855744

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

Ejemplares similares