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Factors of the Emergence of Tax Risks, their Classification
Maslova Irina Nikolaevna

PhD in Economics

associate professor of the Department of Taxes and Taxation at Voronezh State Agricultural University named after Peter the First

394087, Russia, Voronezh, Darwin's str., h. 16, ap. 145

irimslv@mail.ru
Другие публикации этого автора
 

 
Tarasova Dar'ya Alekseevna

Master of Science of the Department of Taxes and Taxation at Voronezh State Agricultural University Named After Peter the First

394087, Russia, Voronezhskaya oblast', g. Voronezh, ul. Michurina, 1, aud. 375

st.scheezee@gmail.com

Abstract.

The subject of the research is the tax risks in the system of tax administration. The object of the research is the analysis of the factors of the emergence of tax risks,  The author examines such aspects of the topic as the classification of tax risks in accordance with the factors of the emergence of tax risks. The authors focus on the analysis of sources of the origin of tax risks. As a result of the research, the authors offer their classification of tax risks as external and internal. They describe sources of the emergence of tax risks both from the side of the state and from the side of taxpayers. The methodological basis of the research is the fundamental concepts presented in the researches of foreign and Russian scientists, laws and regulations of state authorities, federal laws, President's Decrees and Decisions of the Government of the Russian Federation, materials of research-and-practice conferences on the taxation issues. In the course of their research the authors have used abstract logic, monographic, statistical economic and other methods of economic research. Based on the anlaysis carried out, they conclude that the classification of tax risks helps discover reasons of their emergence which can be used in the process of policy making. Tax payments are one of the most important expenses for most companies and there are a lot of causes of such risks. Thus, it is very important to discover and assess possible risks and to minimize them as much as possible. 

Keywords: management of tax risks, sources of emergence, classification of tax risks, tax payments, factors of emergence, tax revenues, tax risks, tax, minimization of tax risks, budgetary risk

DOI:

10.7256/2454-0765.2018.3.20545

Article was received:

26-09-2016


Review date:

26-09-2016


Publish date:

28-02-2019


This article written in Russian. You can find full text of article in Russian here .

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