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ИД «Финансы и кредит»






National Interests: Priorities and Security

Corporate income tax: Taxpayer risks

Vol. 20, Iss. 4, APRIL 2024

Received: 9 October 2023

Received in revised form: 6 December 2023

Accepted: 21 February 2024

Available online: 15 April 2024


JEL Classification: H2, H3

Pages: 686–702


Ol'ga V. MANDROSHCHENKO Financial University under Government of Russian Federation, Moscow, Russian Federation


Subject. The article discusses the formation of financial resources of taxpayers.
Objectives. The purpose is to analyze risks associated with corporate income tax assessment.
Methods. The study rests on methods of logical analysis.
Results. The paper established that the main risks for taxpayers are related to controversial issues of reflecting certain types of costs in tax accounting.
Conclusions. The findings can be taken into account by government authorities when developing amendments to the tax legislation of Russia.

Keywords: corporate income tax, tax authorities, tax risks, tax disputes, costs, expenses


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