Home  Journals  Financial Analytics: Science and Experience  15(201) - 2014 April

Tax risk of managing subjects: a concept analysis

Available online: 26 April 2014

Subject Heading: Taxes and taxation

JEL Classification: 

Pages: 42-50

The article considers theoretical understanding of the tax uncertainty and tax activities as interrelated phenomena giving rise to allocate tax risk commercial organization as a specific kind of financial risk. Development of the theoretical framework for assessing and managing tax risks gives the grounds to allocate tax risk of the commercial organization as a specific type of financial risk. The author specifies the concept of tax risk of the taxpayer on the basis of a specification of the reasons of emergence and specification of consequences. The paper offers manageable tax risk by establishment of casual communication between actions of the managing subject and approach of a tax risk event that develops theoretical base of a risk management of the commercial organization.

Keywords: tax, taxation, tax uncertainty, fiscal activities, taxpayer, risk

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