АНАЛИЗ И ОЦЕНКА РЕЗУЛЬТАТОВ ФИНАНСОВО-ХОЗЯЙСТВЕННОЙ ДЕЯТЕЛЬНОСТИ ДЛЯ МИНИМИЗАЦИИ НАЛОГОВЫХ РИСКОВ ОРГАНИЗАЦИЙ

Below is the original author's approach to the companies' tax risks valuation based on the comparison of the tax and financial statements. Algorithm of the tax risks identification based on the criteria settled by the note of the Federal Tax Authority of Russian Federation from 17.07.2013 №АС-4-2/12722 "About tax authorities committees operation on legalisation of the tax base" is described. Model of the companies classification by tax risks based on the tax burden and specific cash flow is provided.Представлен оригинальный авторский подход к оценке налоговых рисков организаций, который основан на сопоставлении налоговой и бухгалтерской отчетности. Описан алгоритм выявления налоговых рисков по критериям, установленным письмом ФНС РФ от 17.07.2013 г. № АС-4-2/12722 «О работе комиссий налоговых органов по легализации налоговой базы». Представлена модель классификации организаций по налоговым рискам на основе сравнения налоговой нагрузки и удельного денежного потока

ANALYSIS AND ASSESSMENT OF FINANCIAL AND BUSINESS ACTIVITIES TO MINIMIZE TAX RISKS OF COMPANIES

Below is the original author's approach to the companies' tax risks valuation based on the comparison of the tax and financial statements. Algorithm of the tax risks identification based on the criteria settled by the note of the Federal Tax Authority of Russian Federation from 17.07.2013 №АС-4-2/12722 "About tax authorities committees operation on legalisation of the tax base" is described. Model of the companies classification by tax risks based on the tax burden and specific cash flow is provided