INSPECTION OF CONTRACTORS AS AN INSTRUMENT FOR THE MANAGEMENT OF TAX RISKS OF THE ORGANIZATION
The problems of managing the tax risks of organizations and substantiates the need for the development of legislation in this area are analyzed in the article. The main issues and mechanisms of counterparty checking as a tool for managing tax risks including in special information systems are consid...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Publishing House of the State University of Management
2018-03-01
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| Series: | Вестник университета |
| Subjects: | |
| Online Access: | https://vestnik.guu.ru/jour/article/view/977 |
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| _version_ | 1832541942497411072 |
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| author | M. Mkrtchyan M. Tipalina |
| author_facet | M. Mkrtchyan M. Tipalina |
| author_sort | M. Mkrtchyan |
| collection | DOAJ |
| description | The problems of managing the tax risks of organizations and substantiates the need for the development of legislation in this area are analyzed in the article. The main issues and mechanisms of counterparty checking as a tool for managing tax risks including in special information systems are considered. It is proposed to modernize the electronic service of the Federal Tax Service of Russia, create a full and free verification resource for the reliability of counterparties which can become an analogue to existing paid programs. The service should contain a wide range of information which allows to confirm the fact of due diligence by the taxpayer. |
| format | Article |
| id | doaj-art-13860d2e53394548a4a150d4ef058639 |
| institution | Kabale University |
| issn | 1816-4277 2686-8415 |
| language | English |
| publishDate | 2018-03-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj-art-13860d2e53394548a4a150d4ef0586392025-02-04T08:27:54ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152018-03-01039810310.26425/1816-4277-2018-3-98-103977INSPECTION OF CONTRACTORS AS AN INSTRUMENT FOR THE MANAGEMENT OF TAX RISKS OF THE ORGANIZATIONM. Mkrtchyan0M. Tipalina1State University of ManagementState University of ManagementThe problems of managing the tax risks of organizations and substantiates the need for the development of legislation in this area are analyzed in the article. The main issues and mechanisms of counterparty checking as a tool for managing tax risks including in special information systems are considered. It is proposed to modernize the electronic service of the Federal Tax Service of Russia, create a full and free verification resource for the reliability of counterparties which can become an analogue to existing paid programs. The service should contain a wide range of information which allows to confirm the fact of due diligence by the taxpayer.https://vestnik.guu.ru/jour/article/view/977tax risksdue diligencetax monitoringtaxpayer’s internal control systemelectronic services of the federal tax service of russia |
| spellingShingle | M. Mkrtchyan M. Tipalina INSPECTION OF CONTRACTORS AS AN INSTRUMENT FOR THE MANAGEMENT OF TAX RISKS OF THE ORGANIZATION Вестник университета tax risks due diligence tax monitoring taxpayer’s internal control system electronic services of the federal tax service of russia |
| title | INSPECTION OF CONTRACTORS AS AN INSTRUMENT FOR THE MANAGEMENT OF TAX RISKS OF THE ORGANIZATION |
| title_full | INSPECTION OF CONTRACTORS AS AN INSTRUMENT FOR THE MANAGEMENT OF TAX RISKS OF THE ORGANIZATION |
| title_fullStr | INSPECTION OF CONTRACTORS AS AN INSTRUMENT FOR THE MANAGEMENT OF TAX RISKS OF THE ORGANIZATION |
| title_full_unstemmed | INSPECTION OF CONTRACTORS AS AN INSTRUMENT FOR THE MANAGEMENT OF TAX RISKS OF THE ORGANIZATION |
| title_short | INSPECTION OF CONTRACTORS AS AN INSTRUMENT FOR THE MANAGEMENT OF TAX RISKS OF THE ORGANIZATION |
| title_sort | inspection of contractors as an instrument for the management of tax risks of the organization |
| topic | tax risks due diligence tax monitoring taxpayer’s internal control system electronic services of the federal tax service of russia |
| url | https://vestnik.guu.ru/jour/article/view/977 |
| work_keys_str_mv | AT mmkrtchyan inspectionofcontractorsasaninstrumentforthemanagementoftaxrisksoftheorganization AT mtipalina inspectionofcontractorsasaninstrumentforthemanagementoftaxrisksoftheorganization |