Home  Journals  International Accounting  7(301) - 2014 February

Tax budgeting in the system of risk management in commercial bank

Available online: 11 February 2014

Subject Heading: Taxation

JEL Classification: 

Tax budgeting, acting as the management technology of tax planning allows not only to optimize tax costs, but can be effectively used in the system of tax risk management in a commercial Bank. Topicality of the research is determined by the necessity of development, applied instrumentation tax budgeting as an effective technology of tax risk management, adapted to the banking sector of the economy.
     In this paper explores the nature of tax risks and their types in the banking sector, the analysis of peculiarities and procedure of formation of tax budgets of the credit organization, financial structure of the tax budgeting in the Bank classification of methods of forming of tax budgets. Formed elements of the regulation process of the tax budgeting in a commercial Bank.

Keywords: tax risks, risk management, tax budgeting, commercial bank

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

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