Izvestiya of Saratov University.

Economics. Management. Law

ISSN 1994-2540 (Print)
ISSN 2542-1956 (Online)


Full text PDF(Ru):
Language: 
Russian
Heading: 
Article type: 
Article
UDC: 
336.221

Theory and Practice of the Management of Tax Risks

Autors: 
Sushkova Irina Alekseevna, Institute of Social Education (branch) of the Russian State Social University
Abstract: 

The article gives the definition of tax risks, examines the tax risks as the reality of modern taxation system in Russia from theoretical and practical positions. It analyses the interaction of the tax risks of the taxpayers and the state, the sources of their beginning. The article points out the tasks, the decision of which will create the conditions for minimizing tax risks in Russia.

Reference: 
  1. Пансков В. Г. Налоговые риски: налогоплательщики и государство // Налоговый вестник. 2009. № 1. С. 4.
  2. Пинская М. Р. Налоговый риск: сущность и проявления // Финансы. 2009. № 2. С. 45.
  3. Налоговый кодекс Российской Федерации. М., 2011.
  4. Шальнева М. С. Управление налоговыми рисками предприятия в современных экономических условиях // Финансы. 2011. № 4. С. 36.
Received: 
25.10.2011
Accepted: 
25.11.2011