| | PROBLEMS OF MODERN ECONOMICS, N 2 (74), 2020 | | ECONOMICS, MANAGEMENT, AND ACCOUNTING AT THE ENTERPRICE | | Slepneva L. R. Chair of Bookkeeping and Finances, Dean, Department of Economics and Management, East Siberia State University of Technology and Management (Ulan-Ude), PhD (Economics), Professor
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| The article focuses on theoretical and methodological aspects related to tax risks of economic subjects. Perception of the tax risks from the perspective of various categories of tax-payers (organizations of small-, medium- and large-scale business) differs considerably. The author defines criterial indices of tax risks for different categories of tax-payers and develops a model of tax risk management. | Key words: tax risk, tax payer organizations, taxes-based legal relations, risk-oriented approach, model of management | Pages: 112 - 116 |
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