UDC 336.228

MINIMIZATION OF TAX RISKS AT THE ENTERPRISE

Kuznetsova Olga Nikolaevna1, Kovaleva Natalya Nikolaevna2
1Bryansk State University named after academician I.G. Petrovsky, PhD in Economic Sciences, assistant professor of accounting and taxation
2Bryansk State University named after academician I.G. Petrovsky, PhD in Economic Sciences, assistant professor of accounting and taxation

Abstract
In article the essence of tax risks at the enterprise reveals, possible options of their minimization are offered. Among the most rational ways of reduction of tax risks there is an application of the tax concessions and reservation. At the choice of the tax concessions of firm have to focus attention on privileges on the VAT when exporting, on the profits tax of the organizations at implementation of scientific researches. The main way of reservation in tax accounting – formation of reserves on doubtful debts.

Keywords: reservation, tax concessions, tax risks


Category: Economics

Article reference:
Minimization of tax risks at the enterprise // Humanities scientific researches. 2016. № 6 [Electronic journal]. URL: http://human.snauka.ru/en/2016/06/15601

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