MANAGEMENT OF TAX RISKS IN SYSTEM OF MANAGEMENT ACCOUNTING

Abstract

In article questions on decrease in tax risk within management accounting are considered. The main characteristics inherent in tax risk are defined behavior models of taxpayers are allocated. The author studied interrelation of tax planning and tax risk and defined its special value for decrease in tax risk.

Keywords

• налоговый риск
• налоговое планирование
• управление рисками
• налоговые обязательства
• снижение риска
• налогоплательщики
• tax risk
• tax planning
• risk management
• tax obligations
• decrease in risk
• taxpayers