Cite this article as:

Sushkova I. A. Theory and Practice of the Management of Tax Risks. Izv. Saratov Univ., Economics. Management. Law, 2012, vol. 12, iss. 1, pp. 63-67. DOI: https://doi.org/10.18500/1994-2540-2012-12-1-63-67

This is an open access article distributed under the terms of Creative Commons Attribution 4.0 International License (CC-BY 4.0).
Heading: 
Management
UDC: 
336.221
Language: 
Russian

Theory and Practice of the Management of Tax Risks

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.

Author: 
Sushkova
Irina
Alekseevna
Company: 
Institute of Social Education (branch) of the Russian State Social University
410015, Saratov, st. Factory, 4
E-mail: 
irinasushkova60@mail.ru
Key words: 
tax risks
taxation system
tax management
taxpayer
taxes
taxation relations
taxation laws
taxation authority
taxation loading
DOI: 
https://doi.org/10.18500/1994-2540-2012-12-1-63-67
References: 
  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.
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Status: 
одобрена к публикации
Journal issue: 
Izv. Sarat. Univ. Economics. Management. Law, 2012, vol. 12, iss. 1