Tax Risks in the Company’s Accounting System: Essence, Identification and Control
The article considers issues on reduction of the tax risk in the framework of management accounting. The main characteristics that are inherent in tax risk have been determined; taxpayers’ behavior patterns have been distinguished. The authors have examined the relationship of tax planning and tax r...
| Main Authors: | , , , , , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
EconJournals
2016-09-01
|
| Series: | International Journal of Economics and Financial Issues |
| Subjects: | |
| Online Access: | https://dergipark.org.tr/tr/pub/ijefi/issue/32045/354722?publisher=http-www-cag-edu-tr-ilhan-ozturk |
| _version_ | 1797906417804378112 |
|---|---|
| author | Marina V. Shtiller Vera L. Nazarova Irina V. Selezneva Oksana Yu. Kogut Lilia M. Bekenova Aygul S. Jondelbayeva Valeri A. Korvyakov |
| author_facet | Marina V. Shtiller Vera L. Nazarova Irina V. Selezneva Oksana Yu. Kogut Lilia M. Bekenova Aygul S. Jondelbayeva Valeri A. Korvyakov |
| author_sort | Marina V. Shtiller |
| collection | DOAJ |
| description | The article considers issues on reduction of the tax risk in the framework of management accounting. The main characteristics that are inherent in tax risk have been determined; taxpayers’ behavior patterns have been distinguished. The authors have examined the relationship of tax planning and tax risk and determined its particular importance in order to reduce tax risk. Modern problems of management of company’s tax risks as an integral part of the common management decision-making system have been also considered. The necessity of scientific research, the use of different methods of reducing tax risks in the company, the development of risk management strategies in the form of risk prediction have been proved. Tax risk functions have been identified and measures of their accounting, in order to reduce tax risks have been proposed. The main principles of tax risks assessment associated with the concept of acceptable risk, specifying risk threshold amount, and calculation of the value of economic damage of indicators that are necessary for risk management have been revealed. |
| first_indexed | 2024-04-10T10:20:33Z |
| format | Article |
| id | doaj.art-ddab1f8ea28048af9d846751da29b064 |
| institution | Directory Open Access Journal |
| issn | 2146-4138 |
| language | English |
| last_indexed | 2024-04-10T10:20:33Z |
| publishDate | 2016-09-01 |
| publisher | EconJournals |
| record_format | Article |
| series | International Journal of Economics and Financial Issues |
| spelling | doaj.art-ddab1f8ea28048af9d846751da29b0642023-02-15T16:21:40ZengEconJournalsInternational Journal of Economics and Financial Issues2146-41382016-09-0164179117971032Tax Risks in the Company’s Accounting System: Essence, Identification and ControlMarina V. ShtillerVera L. NazarovaIrina V. SeleznevaOksana Yu. KogutLilia M. BekenovaAygul S. JondelbayevaValeri A. KorvyakovThe article considers issues on reduction of the tax risk in the framework of management accounting. The main characteristics that are inherent in tax risk have been determined; taxpayers’ behavior patterns have been distinguished. The authors have examined the relationship of tax planning and tax risk and determined its particular importance in order to reduce tax risk. Modern problems of management of company’s tax risks as an integral part of the common management decision-making system have been also considered. The necessity of scientific research, the use of different methods of reducing tax risks in the company, the development of risk management strategies in the form of risk prediction have been proved. Tax risk functions have been identified and measures of their accounting, in order to reduce tax risks have been proposed. The main principles of tax risks assessment associated with the concept of acceptable risk, specifying risk threshold amount, and calculation of the value of economic damage of indicators that are necessary for risk management have been revealed.https://dergipark.org.tr/tr/pub/ijefi/issue/32045/354722?publisher=http-www-cag-edu-tr-ilhan-ozturkrisk management tax planning tax risk |
| spellingShingle | Marina V. Shtiller Vera L. Nazarova Irina V. Selezneva Oksana Yu. Kogut Lilia M. Bekenova Aygul S. Jondelbayeva Valeri A. Korvyakov Tax Risks in the Company’s Accounting System: Essence, Identification and Control International Journal of Economics and Financial Issues risk management tax planning tax risk |
| title | Tax Risks in the Company’s Accounting System: Essence, Identification and Control |
| title_full | Tax Risks in the Company’s Accounting System: Essence, Identification and Control |
| title_fullStr | Tax Risks in the Company’s Accounting System: Essence, Identification and Control |
| title_full_unstemmed | Tax Risks in the Company’s Accounting System: Essence, Identification and Control |
| title_short | Tax Risks in the Company’s Accounting System: Essence, Identification and Control |
| title_sort | tax risks in the company s accounting system essence identification and control |
| topic | risk management tax planning tax risk |
| url | https://dergipark.org.tr/tr/pub/ijefi/issue/32045/354722?publisher=http-www-cag-edu-tr-ilhan-ozturk |
| work_keys_str_mv | AT marinavshtiller taxrisksinthecompanysaccountingsystemessenceidentificationandcontrol AT veralnazarova taxrisksinthecompanysaccountingsystemessenceidentificationandcontrol AT irinavselezneva taxrisksinthecompanysaccountingsystemessenceidentificationandcontrol AT oksanayukogut taxrisksinthecompanysaccountingsystemessenceidentificationandcontrol AT liliambekenova taxrisksinthecompanysaccountingsystemessenceidentificationandcontrol AT aygulsjondelbayeva taxrisksinthecompanysaccountingsystemessenceidentificationandcontrol AT valeriakorvyakov taxrisksinthecompanysaccountingsystemessenceidentificationandcontrol |