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International Accounting
 

Tax risks in economic activities the commercial organizations

Vol. 14, Iss. 24, JUNE 2011

Available online: 23 June 2011

Subject Heading: Taxation

JEL Classification: 

Chipurenko E.V. Candidate of Economic Sciences, senior lecturer of Chair of accounting, the economic analysis and audit, Russian academy of national economy and public service at the President of the Russian Federation
sp-au@yandex.ru

The questions of tax analysis, related to the basis of tax risks. The author proposes an approach to identifying, evaluating and monitoring fiscal risks that can implement any commercial organization in its business. For Russia, the notion of "tax risk" is relatively new. There is no practicable method, takes into account the tax legislation of the Russian Federation. Tax rules require the utmost attention to the organization of settlements with the budget system of compulsory payments. However, the instability and uncertainty about the tax rules are the cause of the permanent risk of "unintentional" error. Must find ways to reduce losses arising from the implementation of tax risks. This is only possible when introducing a special control system using the methods of tax analysis.

Keywords: tax analysis, tax risk, tax, tax burden, tax policy

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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