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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Real Economics Publishing House
2016
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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) |
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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 |
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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 |
_version_ |
1718420213289975808 |