Assessment of publicly available criteria for tax risks of financial and economic activities of the organization

Оценка общедоступных критериев налоговых рисков финансово-хозяйственной деятельности организации

Brekhova, Yuliya (Брехова, Юлия) (), Tabakov, Aleksey (Табаков, Алексей) () and Yakovenko, Vadim (Яковенко, Вадим) ()
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Brekhova, Yuliya (Брехова, Юлия): Russian Presidential Academy of National Economy and Public Administration, Volgograd Institute of Management
Tabakov, Aleksey (Табаков, Алексей): Russian Presidential Academy of National Economy and Public Administration, Volgograd Institute of Management
Yakovenko, Vadim (Яковенко, Вадим): Russian Presidential Academy of National Economy and Public Administration, Volgograd Institute of Management

Voprosy upravleniya / Management Issues, 2019, 80-88

Abstract: Purpose. Analysis of factors that trigger tax risks and determination of acceptable tax risk parameters. Methods. The methodology of research work is based on a systematic approach and dialectical method of knowledge using methods of analysis and synthesis, a combination of logical and historical, functioning and development, induction and deduction. Results and practical significance. The article analyzes the tax risks that accompany the activities of an economic entity, and determines the factors of tax risk. Based on the publicly available criteria by which the tax authority selects objects for on-site inspection, the organization can systematically conduct an independent assessment based on the results of its financial and economic activities. The article defines the purpose of tax risk management as ensuring that the organization is located in the break-even zone, i.e. when financial results provide repayment of penalties that are not included in expenses in the event of a risk event. The practical significance of the work is to determine the degree of acceptability of tax risks. At the same time, due to risk assessment you can make decisions that allow you to form the conditions of economic activity of the organization, under which the planned financial results are achieved. Scientific novelty. The method of quantitative assessment of tax risks based on the scenario logical-probabilistic approach is proposed. Tax risks are assessed by the probabilities of appointment of an on-site tax audit and additional assessment of tax amounts and accrual of fines and penalties, based on the analysis of the probability vector of events occurrence related to non-compliance with the recommended tax authorities and public criteria. The probability of occurrence of a risk situation is determined by the nature of the offense and the official position of the Ministry of Finance of the Russian Federation and tax authorities, the established judicial practice, the low level of risk corresponds to the probability value-0.05, moderate-0.35, average-0.75, and high-0.95. Risk high level suggests that the tax code is violated; the position of the Finance Ministry and tax authorities and court practice on this issue is adverse, or the judicial practice is missing.

Keywords: risk; tax risk; assessment of tax risk; acceptable tax risk; analysis of financial and economic activities; public criteria for assessing tax risk; tax benefit; scenario logical and probabilistic assessment of tax risk (search for similar items in EconPapers)
Date: 2019
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