Vinokurova T.A.Belarusian Trade and Economics University of Consumer Cooperatives, Gomel, Republic of Belarus vi-tp@list.ru
The author offers a subjective assessment and forecasting methodology for tax risk, based on expert judgment. The author also submits the objective methods of monitoring, assessment and prediction of tax risks on the basis of the organization's risks of calculating the financial condition of the organization according to the financial statements and indicators of mathematical statistics.
Bondarchuk Z.M, Karpasova N.V. Finansovyi analiz dlia tselei nalogovogo konsul'tirovaniia [Financial analysis for the tax consulting purposes]. Moscow, Vershina Publ., 2006, 192 p.
Egorov S.A. Upravlenie khoziaistvennymi riskami [Management of economic risk]. Minsk, TetraSistem Publ., 2009, 128 p.
Klimova N.V. Metodicheskie osnovy analiza nalogovykh riskov [A methodological basis for the tax risks analysis]. Finansy – Finance, 2011, no. 3, pp. 34–36.
Koroleva L.P., Tsukanova N.N. Problems of organization of tax risks analysis in the enterprise. Sistemnoe upravlenie. Available at: Link. (In Russ.)
Pribytkova G.V. Analysis and risk assessment of industrial enterprises in the sphere of investment planning. Vestnik MGTU. Available at: Link / 18_priby.pdf. (In Russ.)
Sarkisova E.A. Riski v torgovle. Upravlenie riskami [Risks in trading. Risk management]. Moscow, Dashkov i K Publ., 2012, 244 p.