KFU. Card publication. Problematic aspects of corporate tax risk empirical analysis

KAZAN
FEDERAL UNIVERSITY

- RUS
- 中文
- ES

PROBLEMATIC ASPECTS OF CORPORATE TAX RISK EMPIRICAL ANALYSIS

Form of presentation

Articles in international journals and collections

Year of publication

2015

Язык

английский

Authors, employees of KFU

Strelnik Evgeniya Yurevna, author

Usanova Diana Shamilevna, author

Khayrullin Ildar Gadelevich, author

Bibliographic description in the original language

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

Annotation

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.

Keywords

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

The name of the journal

Asian Social Science

Please use this ID to quote from or refer to the card

https://repository.kpfu.ru/eng/?p_id=112174&p_lang=2

Resource files

File name	Size (MB)	Format
scopus_asian_Tax.jpg	0,36	jpg	show / download

Full metadata record

Field DC	Value	Language
dc.contributor.author	Strelnik Evgeniya Yurevna	ru_RU
dc.contributor.author	Usanova Diana Shamilevna	ru_RU
dc.contributor.author	Khayrullin Ildar Gadelevich	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/eng/?p_id=112174&p_lang=2	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	Articles in international journals and collections	ru_RU