КФУ. Карточка публикации. Problematic aspects of corporate tax risk empirical analysis

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PROBLEMATIC ASPECTS OF CORPORATE TAX RISK EMPIRICAL ANALYSIS

Форма представления

Статьи в зарубежных журналах и сборниках

Год публикации

2015

Язык

английский

Авторы, сотрудники КФУ

Стрельник Евгения Юрьевна, автор

Усанова Диана Шамилевна, автор

Хайруллин Ильдар Гаделевич, автор

Библиографическое описание на языке оригинала

Strelnik, E.U., Usanova, D.S., Khairullin, I.G. Problematic aspects of corporate tax risk empirical analysis. - Asian Social Science. - 2015.- Vol.11. – pp.374 - 379

Аннотация

Theoretically corporate tax risk is defined as the probability of deviations of the tax burden from the planned values. From the standpoint of tax law there are much more taxation risk factors. The revenue authorities considered as a risk factor not only the amount of the tax burden, but also its fluctuation relative to the average industry value. Besides these, taxation risk factors are: low level of the average wage in a corporation, losses in the company?s several tax periods, increase of costs, compared with revenues exceeding the growth rate of tax deductions for VAT, the inconsistency of profitability indicators to average industry values, etc. So, the following question arises: whether the selection of these factors in terms of their relationship to the cost management is justified? Do the taxes and taxation risk in the value of a corporation is essentially? This article is devoted to research these problematical issues.

Ключевые слова

risks, tax risks, corporate risks, risk of tax control, tax burden, value based management

Название журнала

Asian Social Science

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Полная запись метаданных

Поле DC	Значение	Язык
dc.contributor.author	Стрельник Евгения Юрьевна	ru_RU
dc.contributor.author	Усанова Диана Шамилевна	ru_RU
dc.contributor.author	Хайруллин Ильдар Гаделевич	ru_RU
dc.date.accessioned	2015-01-01T00:00:00Z	ru_RU
dc.date.available	2015-01-01T00:00:00Z	ru_RU
dc.date.issued	2015	ru_RU
dc.identifier.citation	Strelnik, E.U., Usanova, D.S., Khairullin, I.G. Problematic aspects of corporate tax risk empirical analysis. - Asian Social Science. - 2015.- Vol.11. – pp.374 - 379	ru_RU
dc.identifier.uri	https://repository.kpfu.ru/?p_id=112174	ru_RU
dc.description.abstract	Asian Social Science	ru_RU
dc.description.abstract	Theoretically corporate tax risk is defined as the probability of deviations of the tax burden from the planned values. From the standpoint of tax law there are much more taxation risk factors. The revenue authorities considered as a risk factor not only the amount of the tax burden, but also its fluctuation relative to the average industry value. Besides these, taxation risk factors are: low level of the average wage in a corporation, losses in the company?s several tax periods, increase of costs, compared with revenues exceeding the growth rate of tax deductions for VAT, the inconsistency of profitability indicators to average industry values, etc. So, the following question arises: whether the selection of these factors in terms of their relationship to the cost management is justified? Do the taxes and taxation risk in the value of a corporation is essentially? This article is devoted to research these problematical issues.	ru_RU
dc.language.iso	ru	ru_RU
dc.subject	risks	ru_RU
dc.subject	tax risks	ru_RU
dc.subject	corporate risks	ru_RU
dc.subject	risk of tax control	ru_RU
dc.subject	tax burden	ru_RU
dc.subject	value based management	ru_RU
dc.title	Problematic aspects of corporate tax risk empirical analysis	ru_RU
dc.type	Статьи в зарубежных журналах и сборниках	ru_RU