ANALYSIS AND ASSESSMENT OF FINANCIAL AND BUSINESS ACTIVITIES TO MINIMIZE TAX RISKS OF COMPANIES

Below is the original author's approach to the companies' tax risks valuation based on the comparison of the tax and financial statements. Algorithm of the tax risks identification based on the criteria settled by the note of the Federal Tax Authority of Russian Federation from 17.07.2013...

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Autores principales: E. V. Lyuter, Y. V. Gusarova, M. M. Starkova, A. Yu. Klonitskaya
Formato: article
Lenguaje:RU
Publicado: Real Economics Publishing House 2016
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Acceso en línea:https://doaj.org/article/ae2d75aecb48498b97c84b7131daf261
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spelling oai:doaj.org-article:ae2d75aecb48498b97c84b7131daf2612021-11-19T10:41:59ZANALYSIS AND ASSESSMENT OF FINANCIAL AND BUSINESS ACTIVITIES TO MINIMIZE TAX RISKS OF COMPANIES2618-947X2618-998410.17747/2078-8886-2016-3-78-81https://doaj.org/article/ae2d75aecb48498b97c84b7131daf2612016-08-01T00:00:00Zhttps://www.jsdrm.ru/jour/article/view/580https://doaj.org/toc/2618-947Xhttps://doaj.org/toc/2618-9984Below is the original author's approach to the companies' tax risks valuation based on the comparison of the tax and financial statements. Algorithm of the tax risks identification based on the criteria settled by the note of the Federal Tax Authority of Russian Federation from 17.07.2013 №АС-4-2/12722 "About tax authorities committees operation on legalisation of the tax base" is described. Model of the companies classification by tax risks based on the tax burden and specific cash flow is provided.E. V. LyuterY. V. GusarovaM. M. StarkovaA. Yu. KlonitskayaReal Economics Publishing House articlerisk assessment criteriatax burdentax risksmodel for the classification of companies for tax risksspecific cash flowRisk in industry. Risk managementHD61RU Strategičeskie Rešeniâ i Risk-Menedžment, Vol 0, Iss 3, Pp 78-81 (2016)
institution DOAJ
collection DOAJ
language RU
topic risk assessment criteria
tax burden
tax risks
model for the classification of companies for tax risks
specific cash flow
Risk in industry. Risk management
HD61
spellingShingle risk assessment criteria
tax burden
tax risks
model for the classification of companies for tax risks
specific cash flow
Risk in industry. Risk management
HD61
E. V. Lyuter
Y. V. Gusarova
M. M. Starkova
A. Yu. Klonitskaya
ANALYSIS AND ASSESSMENT OF FINANCIAL AND BUSINESS ACTIVITIES TO MINIMIZE TAX RISKS OF COMPANIES
description Below is the original author's approach to the companies' tax risks valuation based on the comparison of the tax and financial statements. Algorithm of the tax risks identification based on the criteria settled by the note of the Federal Tax Authority of Russian Federation from 17.07.2013 №АС-4-2/12722 "About tax authorities committees operation on legalisation of the tax base" is described. Model of the companies classification by tax risks based on the tax burden and specific cash flow is provided.
format article
author E. V. Lyuter
Y. V. Gusarova
M. M. Starkova
A. Yu. Klonitskaya
author_facet E. V. Lyuter
Y. V. Gusarova
M. M. Starkova
A. Yu. Klonitskaya
author_sort E. V. Lyuter
title ANALYSIS AND ASSESSMENT OF FINANCIAL AND BUSINESS ACTIVITIES TO MINIMIZE TAX RISKS OF COMPANIES
title_short ANALYSIS AND ASSESSMENT OF FINANCIAL AND BUSINESS ACTIVITIES TO MINIMIZE TAX RISKS OF COMPANIES
title_full ANALYSIS AND ASSESSMENT OF FINANCIAL AND BUSINESS ACTIVITIES TO MINIMIZE TAX RISKS OF COMPANIES
title_fullStr ANALYSIS AND ASSESSMENT OF FINANCIAL AND BUSINESS ACTIVITIES TO MINIMIZE TAX RISKS OF COMPANIES
title_full_unstemmed ANALYSIS AND ASSESSMENT OF FINANCIAL AND BUSINESS ACTIVITIES TO MINIMIZE TAX RISKS OF COMPANIES
title_sort analysis and assessment of financial and business activities to minimize tax risks of companies
publisher Real Economics Publishing House
publishDate 2016
url https://doaj.org/article/ae2d75aecb48498b97c84b7131daf261
work_keys_str_mv AT evlyuter analysisandassessmentoffinancialandbusinessactivitiestominimizetaxrisksofcompanies
AT yvgusarova analysisandassessmentoffinancialandbusinessactivitiestominimizetaxrisksofcompanies
AT mmstarkova analysisandassessmentoffinancialandbusinessactivitiestominimizetaxrisksofcompanies
AT ayuklonitskaya analysisandassessmentoffinancialandbusinessactivitiestominimizetaxrisksofcompanies
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