ANALYSIS AND ASSESSMENT OF FINANCIAL AND BUSINESS ACTIVITIES TO MINIMIZE TAX RISKS OF COMPANIES
https://doi.org/10.17747/2078-8886-2016-3-78-81
Abstract
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.
About the Authors
E. V. Lyuter
Federal State Budgetary Educational Institution of Higher Professional Education «Moscow Aviation Institute (national research university)»
Russian Federation
Ph.D. in Economics, Associate Professor of the «Industrial Economics» Department of the Federal State Budgetary Educational Institution of Higher Professional Education «Moscow Aviation Institute (national research university)». Area of expertise: analysis and diagnostics of financial and economic performance of industrial organizations.
Russian Federation
Ph.D. in Economics, Associate Professor of the «Industrial Economics» Department of the Federal State Budgetary Educational Institution of Higher Professional Education «Moscow Aviation Institute (national research university)». Area of expertise: analysis and diagnostics of financial and economic performance of industrial organizations.
Y. V. Gusarova
Federal State Budgetary Educational Institution of Higher Professional Education «Moscow Aviation Institute (national research university)»
Russian Federation
Ph.D. in Economics, Associate Professor of the «Industrial Economics» Department of the Federal State Budgetary Educational Institution of Higher Professional Education «Moscow Aviation Institute (national research university)». Area of expertise: diagnostics of causes of unprofitability and assessment of activities of industrial organizations.
Russian Federation
Ph.D. in Economics, Associate Professor of the «Industrial Economics» Department of the Federal State Budgetary Educational Institution of Higher Professional Education «Moscow Aviation Institute (national research university)». Area of expertise: diagnostics of causes of unprofitability and assessment of activities of industrial organizations.
M. M. Starkova
Federal State Budgetary Educational Institution of Higher Professional Education «Moscow Aviation Institute (national research university)»
Russian Federation
Ph.D. in Economics, Associate Professor of the «Industrial Economics» Department of the Federal State Budgetary Educational Institution of Higher Professional Education «Moscow Aviation Institute (national research university)». Area of expertise: economic and legal aspects of crisis management, selection of procedures of crisis management.
Russian Federation
Ph.D. in Economics, Associate Professor of the «Industrial Economics» Department of the Federal State Budgetary Educational Institution of Higher Professional Education «Moscow Aviation Institute (national research university)». Area of expertise: economic and legal aspects of crisis management, selection of procedures of crisis management.
A. Yu. Klonitskaya
Federal State Budgetary Educational Institution of Higher Professional Education «Moscow Aviation Institute (national research university)»
Russian Federation
Ph.D. in Economics, Lecturer of the «Industrial Economics» Department of the Federal State Budgetary Educational Institution of Higher Professional Education «Moscow Aviation Institute (national research university)». Area of expertise: diagnostics of causes of unprofitability of industrial organizations.
Russian Federation
Ph.D. in Economics, Lecturer of the «Industrial Economics» Department of the Federal State Budgetary Educational Institution of Higher Professional Education «Moscow Aviation Institute (national research university)». Area of expertise: diagnostics of causes of unprofitability of industrial organizations.
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Review
For citations:
Lyuter E.V., Gusarova Y.V., Starkova M.M., Klonitskaya A.Yu. ANALYSIS AND ASSESSMENT OF FINANCIAL AND BUSINESS ACTIVITIES TO MINIMIZE TAX RISKS OF COMPANIES. Strategic decisions and risk management. 2016;(3):78-81. (In Russ.) https://doi.org/10.17747/2078-8886-2016-3-78-81
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