|
Identification of Tax Risks for Russian Agricultural Firms |
|---|---|
| รหัสดีโอไอ | |
| Creator | R.N. Sungatullina, E.A. Klinova, L.A. Yudintseva |
| Title | Identification of Tax Risks for Russian Agricultural Firms |
| Contributor | - |
| Publisher | TuEngr Group |
| Publication Year | 2563 |
| Journal Title | International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies |
| Journal Vol. | 11 |
| Journal No. | 14 |
| Page no. | 11A14O: 1-12 |
| Keyword | Economic security, Russia taxation systems, Russia tax control, Agricultural tax risks, Unified agricultural tax, Identification of tax risks, Fraud tax information, Stages of accounting process, Consequences of tax risks. |
| URL Website | http://TuEngr.com/Vol11_14.html |
| Website title | ITJEMAST V11A(14) 2020 @ TuEngr.com |
| ISSN | 2228-9860 |
| Abstract | This article describes the process of identifying tax risks as an element of economic security for agricultural organizations. We considered special aspects of tax control aimed at identifying tax risks through procedures that help prevent misstatements in tax calculations that become a threat to the economic security of agricultural organizations. This work also described theoretical approaches to the concept of "tax risk"; defined areas of tax risks identified for calculating the unified agricultural tax (UAT); considered risk groups in the case of applying this tax; analyzed risks of the accounting process by classifying the assertions for tax accounting purposes. This study's result, a model was developed for choosing an optimal tax scheme by corporate management to ensure the economic security of agricultural companies. This model reveals analysis procedures for possible taxation systems based on the variant assessment of tax risks arising from the risks of misstatement in regards to the facts of accounting events (AE) that form the tax base. This article developed an algorithm for assessing the consequences of tax risks due to errors found at the level of accounting events that reflect the tax base for unified agricultural tax; matrix of tax risks of misstatement when calculating the tax base of unified agricultural tax caused by fraud. |
