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Finance and Credit
 

To determine taxpayer’s tax risk category

Vol. 16, Iss. 15, APRIL 2010

Available online: 16 April 2010

Subject Heading: Risk management

JEL Classification: 

Fischer O. associate professor, Volgograd State University
olgafisher@yandex.ru

Chankseliani L. graduate student, Volgograd State University
lanalash@mail.ru

Enterprise activity is interfaced to occurrence tax risk. The tax risk is a version of tax uncertainty with the determined probability of approach of concrete tax event. Taxpayer’s tax risk’s operated character, necessity of its account and management is proved.

Keywords: taxpayer’s tax risk, manage taxpayer’s tax risk, types of taxpayer’s tax risk; causes of taxpayer’s tax risk

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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