ANALYSIS AND ASSESSMENT OF FINANCIAL AND BUSINESS ACTIVITIES TO MINIMIZE TAX RISKS OF COMPANIES

Below is the original author's approach to the companies' tax risks valuation based on the comparison of the tax and financial statements. Algorithm of the tax risks identification based on the criteria settled by the note of the Federal Tax Authority of Russian Federation from 17.07.2013...

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Main Authors:	E. V. Lyuter, Y. V. Gusarova, M. M. Starkova, A. Yu. Klonitskaya
Format:	Article
Language:	Russian
Published:	Real Economics Publishing House 2016-08-01
Series:	Strategičeskie Rešeniâ i Risk-Menedžment
Subjects:	risk assessment criteria tax burden tax risks model for the classification of companies for tax risks specific cash flow
Online Access:	https://www.jsdrm.ru/jour/article/view/580

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spelling	doaj-ae2d75aecb48498b97c84b7131daf2612020-11-25T03:42:48ZrusReal Economics Publishing House Strategičeskie Rešeniâ i Risk-Menedžment2618-947X2618-99842016-08-0103788110.17747/2078-8886-2016-3-78-81552ANALYSIS AND ASSESSMENT OF FINANCIAL AND BUSINESS ACTIVITIES TO MINIMIZE TAX RISKS OF COMPANIESE. V. Lyuter0Y. V. Gusarova1M. M. Starkova2A. Yu. Klonitskaya3Federal State Budgetary Educational Institution of Higher Professional Education «Moscow Aviation Institute (national research university)»Federal State Budgetary Educational Institution of Higher Professional Education «Moscow Aviation Institute (national research university)»Federal State Budgetary Educational Institution of Higher Professional Education «Moscow Aviation Institute (national research university)»Federal State Budgetary Educational Institution of Higher Professional Education «Moscow Aviation Institute (national research university)»Below is the original author's approach to the companies' tax risks valuation based on the comparison of the tax and financial statements. Algorithm of the tax risks identification based on the criteria settled by the note of the Federal Tax Authority of Russian Federation from 17.07.2013 №АС-4-2/12722 "About tax authorities committees operation on legalisation of the tax base" is described. Model of the companies classification by tax risks based on the tax burden and specific cash flow is provided.https://www.jsdrm.ru/jour/article/view/580risk assessment criteriatax burdentax risksmodel for the classification of companies for tax risksspecific cash flow
collection	DOAJ
language	Russian
format	Article
sources	DOAJ
author	E. V. Lyuter Y. V. Gusarova M. M. Starkova A. Yu. Klonitskaya
spellingShingle	E. V. Lyuter Y. V. Gusarova M. M. Starkova A. Yu. Klonitskaya ANALYSIS AND ASSESSMENT OF FINANCIAL AND BUSINESS ACTIVITIES TO MINIMIZE TAX RISKS OF COMPANIES Strategičeskie Rešeniâ i Risk-Menedžment risk assessment criteria tax burden tax risks model for the classification of companies for tax risks specific cash flow
author_facet	E. V. Lyuter Y. V. Gusarova M. M. Starkova A. Yu. Klonitskaya
author_sort	E. V. Lyuter
title	ANALYSIS AND ASSESSMENT OF FINANCIAL AND BUSINESS ACTIVITIES TO MINIMIZE TAX RISKS OF COMPANIES
title_short	ANALYSIS AND ASSESSMENT OF FINANCIAL AND BUSINESS ACTIVITIES TO MINIMIZE TAX RISKS OF COMPANIES
title_full	ANALYSIS AND ASSESSMENT OF FINANCIAL AND BUSINESS ACTIVITIES TO MINIMIZE TAX RISKS OF COMPANIES
title_fullStr	ANALYSIS AND ASSESSMENT OF FINANCIAL AND BUSINESS ACTIVITIES TO MINIMIZE TAX RISKS OF COMPANIES
title_full_unstemmed	ANALYSIS AND ASSESSMENT OF FINANCIAL AND BUSINESS ACTIVITIES TO MINIMIZE TAX RISKS OF COMPANIES
title_sort	analysis and assessment of financial and business activities to minimize tax risks of companies
publisher	Real Economics Publishing House
series	Strategičeskie Rešeniâ i Risk-Menedžment
issn	2618-947X 2618-9984
publishDate	2016-08-01
description	Below is the original author's approach to the companies' tax risks valuation based on the comparison of the tax and financial statements. Algorithm of the tax risks identification based on the criteria settled by the note of the Federal Tax Authority of Russian Federation from 17.07.2013 №АС-4-2/12722 "About tax authorities committees operation on legalisation of the tax base" is described. Model of the companies classification by tax risks based on the tax burden and specific cash flow is provided.
topic	risk assessment criteria tax burden tax risks model for the classification of companies for tax risks specific cash flow
url	https://www.jsdrm.ru/jour/article/view/580
work_keys_str_mv	AT evlyuter analysisandassessmentoffinancialandbusinessactivitiestominimizetaxrisksofcompanies AT yvgusarova analysisandassessmentoffinancialandbusinessactivitiestominimizetaxrisksofcompanies AT mmstarkova analysisandassessmentoffinancialandbusinessactivitiestominimizetaxrisksofcompanies AT ayuklonitskaya analysisandassessmentoffinancialandbusinessactivitiestominimizetaxrisksofcompanies
_version_	1715137807817637888

ANALYSIS AND ASSESSMENT OF FINANCIAL AND BUSINESS ACTIVITIES TO MINIMIZE TAX RISKS OF COMPANIES

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