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Economic Analysis: Theory and Practice
 

Problems of tax risk assessment and management

Vol. 20, Iss. 5, MAY 2021

Received: 1 March 2021

Received in revised form: 15 March 2021

Accepted: 29 March 2021

Available online: 28 May 2021

Subject Heading: BUSINESS PERFORMANCE

JEL Classification: E6, H2

Pages: 972–986

https://doi.org/10.24891/ea.20.5.972

Ol'ga V. MANDROSHCHENKO Financial University under Government of Russian Federation, Moscow, Russian Federation
olga.v-ma@yandex.ru

https://orcid.org/0000-0002-1385-5417

Subject. The article addresses the issues of analysis and management of tax risks.
Objectives. The purpose is to show the significance of certain methods for tax risk assessment, identify problems in tax risk management, propose measures to improve the management process.
Methods. The study employs methods of induction, deduction, structural analysis, synthesis, comparison, schematic representation of relationships, statistical and economic, computational and constructive techniques.
Results. The paper reveals that tax budgets are often non-realistic. There are no methods for qualitative and quantitative assessment of tax risks, regulatory support in the field of tax risk monitoring.
Conclusions. The described stages of government’s tax risk management are interconnected. It is important to apply modern methods in tax budget preparation, to develop methods for quantitative and qualitative assessment of tax risks, to strengthen the monitoring of tax risks through designing an algorithm of its implementation.

Keywords: tax risk, tax revenues, tax monitoring, budget, automated information system

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