Tax risks of an organization includethose facts and circumstances that may increase its costs in terms of mandatory payments. What are they? We'll talk about this in our article.

Types of tax risks

In the course of its activities, an organization may face the following tax risks:

• the risk of introducing new taxes, increasing existing ones or changing tax rules, leading to an increase in the tax burden on business;
• risk tax audit;
• risk additional tax charges.

Regarding the first risk, let us recall that our tax legislation is not stable enough. Thus, thoughts about increasing tax rates are often discussed in various circles, including at the level of legislators - take, for example, the periodically emerging idea of ​​a progressive personal income tax scale. And the expansion of the Tax Code of the Russian Federation was felt by sellers in Moscow as recently as 2015, who were obliged to pay a sales tax.

But the organization cannot do anything about this risk - it can only accept new rules and adapt to them. The same cannot be said about the second and third risks. Let's look at them in more detail.

Tax audit risk

When we talk about the risk of a tax audit, we, of course, mean an on-site audit. After all, desk audits accompany the organization throughout its entire activity simply upon the submission of declarations.

About the procedure desk audits read the material “Procedure for conducting a desk tax audit - 2017” .

On-site inspection- the procedure is unpleasant. Despite the fact that it does not automatically mean additional charges, penalties and fines, going through it always requires at least a minimum of labor costs and nervous tension.

Can the firm do anything to reduce the risk of being targeted by tax audits? Not much, but maybe.

It is within her power to familiarize herself with the list of publicly available criteria self-assessment risks used by tax authorities in the process of selecting objects for conducting IRR. There are 12 such criteria, and they are given in Appendix 2 to the order of the Federal Tax Service of Russia dated May 30, 2007 No. MM-3-06/333@. Among them is low the tax burden and profitability, long-term unprofitability, high share VAT deductions, etc.

Read more about this in the article “Tax audits in 2017 - list of organizations” .

And if not everyone can cope with the situation and go beyond these criteria, then assessing the likelihood of an audit and preparing for it is quite realistic for any organization.

Risk of additional tax charges

Tax risks also include the risk of additional tax charges and payment of penalties and fines. Quite often this is caused by the refusal to deduct VAT or the deduction of income tax expenses. These points form the essence of almost the majority of disputes with inspectors.

At the same time, of all the risks we have identified, this one is more under the organization’s control. Enough to show due diligence, be especially careful when confirming expenses and deductions, comply with other tax rules and do not be afraid to defend your position in a dispute with inspectors. And the risk of additional charges can be reduced or avoided altogether.

You can find materials on any taxation issues on our website. For example, read about deductions in the material "St. 172 of the Tax Code of the Russian Federation (2017): questions and answers" , and about expenses - "St. 252 Tax Code of the Russian Federation (2017): questions and answers" .

Results

In the course of its activities, an organization faces several types of tax risks, 2 of which (the risk of unfavorable results of an on-site tax audit and the risk of additional taxes payable) it can reduce independently.

The financial and economic activities of organizations are associated with numerous risks, the management of which is important factor increasing and maintaining stability financial situation organizations. One of the significant groups of risks is tax, since all areas are related to taxation financial activities organizations.

The definition of the concept of “tax risk” is considered by many authors. Most of them define risk as the likelihood of losses associated with unfavorable changes in tax legislation or errors made in calculating tax payments.

A broader definition of “tax risk” can be given based on an assessment of the possible occurrence in terms of tax planning unfavorable for a particular economic entity consequences. In general, tax risk can be defined as the probability that business transactions or any actions of the organization will lead to further negative tax consequences: additional taxes, penalties and fines. The onset of these consequences may occur as a result of desk or field tax audits.

These definitions imply the existence of tax risk not only for taxpayers, but also for other participants in tax legal relations. Thus, Figure 1.1 presents tax risks from the position of the state and the taxpayer, where significant differences are clearly visible in the systems of factors for the emergence of tax risks for the state (represented by authorized bodies management in the tax sphere) and taxpayers, as a result of which differences in the manifestation of tax risks are observed.

Tax risk performs various functions:

• 1. protective function - based on the fact that the enterprise is looking for means and forms of protection from possible undesirable consequences of tax risk (auditor services);
• 2. regulatory function - implies the development of new approaches and methods to the application of legislation in order to reduce taxes. And subsequently, reducing tax risk;
• 3. innovation function - involves searching for optimal taxation options for the benefit of the enterprise in order to save working capital;
• 4. analytical function - implemented through the development of an optimal taxation option, conducting tax risk analysis.

The totality of risks should be considered as whole system, in which each element occupies a specific place. In this context, the task of risk classification comes down to determining the risk system and system-forming elements. Risk classification refers to their distribution into separate groups according to various criteria to achieve certain goals.

A scientifically based classification of risks allows us to clearly determine the place of each risk in their common system. It creates opportunities for the effective application of appropriate risk management methods and techniques, since each risk has its own risk management technique.

Sources of risks can be divided into types:

1. Information factors.

Often the cause of tax risks is distortions and deficiencies in information. The complexity of understanding information, and not its absence, is the cause of tax risks today. Tax legislation norms participants tax relations are understood differently, because the accuracy of the legal description of the taxation mechanism is quite complex, legal technology has shortcomings, rules have gaps and contradictions. Besides tax authorities They blame buyers for signs of a “fly-by-night company” from suppliers. Therefore, a tax risk factor may be the difficulty of obtaining information about supplier problems.

2. Organizational factors.

Another factor may be the complexity of interaction structural divisions organizations: if the accounting department does not receive information about concluded transactions on time, this will lead to a violation of the law. Low qualifications of workers who are responsible for tax planning and tax payments, is also a factor.

3. Technical factors.

Problems with the correct calculation and payment of taxes are created by taxpayer errors or tax agents. Since there is no unified methodological apparatus at the legislative level, as well as special equipment and programs, it is difficult to keep separate records of transactions that are taxed differently.

4. Economic forces.

The next factor in the manifestation of tax risks is the requirement to change tax legislation, establish or abolish taxes, change the procedure for invoicing and payment, adjust tax rates and benefits due to solving the problems of socio-economic regulation. Problematic current system calculation and payment of basic taxes leads to significant costs while complying with the taxpayer’s obligations. Attempts to save money can lead to increased tax risks. This category also includes: huge costs for tax consulting, consulting, tax disputes and auditing.

5. Social factors.

In a row social reasons tax risks, some authors highlight quasi-public interest (the social interest of the bureaucracy, aimed at creating conditions to ensure the informal dominance of the bureaucracy over the rest of society), as well as “administrative rent” (that is, receiving benefits (bribes) on a systemic basis associated with the use of administrative position) .

The other side of the problem is that the state can actively use tax policy as a tool for regulating social processes in order to develop society (for example, equalizing the level of income of the population based on the introduction of a system progressive taxation income individuals).

6. Political factors.

Taxation and tax law can ensure the dominance of “power” politics in cases of weak democratic institutions. But sometimes international obligations, as well as the domestic political situation, can put pressure on the authorities.

So, the main reasons for the emergence of tax risks are: contradictions in the content of the concept of tax risks from the point of view of the taxpayer and the state, as well as problems in legislation and insufficient formalization of relations between companies in the holding. There is also a classification of risk factors.

The particular importance of tax risks for Russian business entities is explained by the fact that if only a part of business entities face investment, currency, and banking risks, then every enterprise faces tax risk, since taxation concerns all types of activities and all business entities.

The classification of types of tax risks according to various criteria is presented in Figure 1.2.

1. For entities bearing tax risks: tax risks of the state, taxpayers, tax agents, interdependent persons.

In the future, it is possible to detail the risk of taxpayers - for legal entities and individuals, and the state - for various legislative and executive bodies authorities involved in the taxation process.

2. Based on the factors that determine tax risks: external and internal (or systematic and non-systematic).

For a taxpayer organization, both groups of risks may exist: external ones may arise for reasons caused by changes in tax conditions, internal ones - for reasons of ineffective tax policy of the business entity itself.

For the state as a whole, tax risks can also be divided into external and internal. External ones will be determined by the operation of international treaties in the field of taxation, the activities of offshore zones and the conditions they offer, etc., internal ones - by the activities of legislative and executive authorities that carry out the functions of the state in the taxation process, as well as taxpayers.

Systematic risk is caused by the action of diverse factors common to all economic entities. Unsystematic risk is caused by the action of factors that are completely dependent on the activities of the business entity itself.

3. On the object of connection with other types of risks: risk of lost profits, risk of loss of tangible and intangible assets, risk of insolvency, investment risk and etc.

4. By type of consequences: risks tax control, risks of increasing the tax burden, risks of criminal prosecution of a tax nature.

Tax control risks, in turn, can be divided into the risks of “regular” tax control and the risks of “custom” tax control. The first type of risks mentioned includes the risks of control by territorial tax authorities within the framework of their ordinary activities. Risks of the second type can be initiated by law enforcement agencies or individual senior managers as part of a “political order”; they are force majeure and cannot be determined accurately enough.

The risks of increasing the tax burden could include the growth tax bases both due to changes in the methodology for their calculation, and in connection with their dynamics associated with the expansion of the volume of economic activity.

The risks of criminal prosecution are due to the fact that for the heads of taxpayer organizations that violate tax laws, there is a possibility of initiating a criminal case and being held criminally liable.

5. According to the magnitude of possible losses: acceptable, critical and catastrophic risks.

Thus, an example of a critical tax risk for a business entity is the imposition of penalties in conjunction with the main amount of tax, which pose a threat to the solvency of the taxpayer organization; an example of a catastrophic risk is the very existence of this organization.

So, tax risk should be understood as the danger for an entity to incur financial losses as a result of tax legal relations due to negative deviations from the expected states of the future, based on which it makes decisions in the present, or the possibility of receiving additional benefit as a result of positive deviations.

"Finance", 2011, N 1

The uncertainty of both the external and internal environment inevitably causes the presence of risks in the implementation of management. Risk is inherent in any form of human activity, which is associated with many conditions and factors that influence the positive outcome of decisions made by people.

Modern economic dictionary defines risk as the danger of unexpected losses of expected profit, income or property, Money, other resources due to random changes in conditions economic activity, unfavorable circumstances.

Other authors understand risk as the possible danger of losses arising from the specifics of certain natural phenomena and activities of human society. How economic category A risk is an event that may or may not happen. If such an event occurs, three economic outcomes are possible:

• negative (loss, damage, loss);
• zero (neutral);
• positive (gain, benefit, profit).

The concept of tax risk has not yet been developed. Moreover, even the very formulation of the question of what tax risks represent is new.

Tax risks most often mean uncertainties that can lead to negative consequences.

The term “tax risk” is used quite rarely. More often in scientific circulation and in business practice such concepts as “banking risks”, “ audit risks", "currency risks", " insurance risks"If there is a definition of tax risk, it is mainly formulated from the perspective of the taxpayer.

Tax risk, according to V. Narezhny, is the danger of an unexpected alienation of the taxpayer’s funds due to actions (inaction) government agencies and (or) local governments.

According to A.Yu. Che, tax risk from the taxpayer’s point of view is the likelihood (threat) of additional taxes (levies), penalties and fines being assessed to him during a tax audit due to disagreements that have arisen between taxpayers and tax authorities in the interpretation of tax legislation, which can result in a real increase in tax liability for an economic entity burden

Obviously, from the position of the state, the definition of tax risk has a completely different content. The paradox of the state’s position lies in the fact that, being the main generator of tax risks in relation to an individual company, it is also the subject of tax risk management in the fiscal sphere. From the point of view of the state, represented by its authorized bodies, tax risk is the probability (threat) of under-receipt of taxes to the budget and state off-budget funds due to the use by taxpayers of tax minimization methods, possible due to certain shortcomings in tax legislation.

Thus, according to V.G. Panskova, tax risks should be characterized as the probability of financial losses for all participants in tax legal relations.

Legal entities, as a rule, assess and predict tax risks. The effectiveness of the assessment organization is largely determined by the risk classification. Based on the nature of possible negative consequences, tax risks are divided as follows.

Risk of tax control. The risk of tax control itself is not critical. But the work of some companies is simply paralyzed by a tax audit, which entails additional financial losses.

The risk of additional accrual of arrears and penalties. In general, this risk is most often predicted: it can be assessed either by services internal audit, or according to external audit data.

Risk of sanctions and fines. This is a pretty significant risk. The fine for a tax violation can reach 40% of the amount of arrears - in such a situation, the fine can actually change the financial status of the company.

Risk of increasing tax burden. After the taxpayer, at the request of the tax authorities, has adjusted financial statements, it turns out that he was operating under completely different financial conditions. And in the end, the investor understands that the company deliberately deceived him, using a scheme to adjust reporting to the business plan.

Risk of reduction or loss of liquidity. By reducing liquidity, a company can not only go bankrupt, but also lose investment attractiveness, which entails panic and further deterioration of financial condition.

Risk of asset seizure. The tax authority has the right, under certain circumstances, to seize the assets of the company, including current accounts.

Risk of suspension of the company's activities. Among the most striking examples of such a risk are false entrepreneurship or the fact that a company is not located at its state registration address.

Risk of criminal prosecution. In accordance with Art. 199 of the Criminal Code of the Russian Federation, tax evasion is a criminal offense. In this regard, the risk of criminal prosecution for a manager is perhaps the most serious risk.

Risk of bankruptcy. Here it is advisable to determine the time frame for the existence of the risk of bankruptcy. According to the departments for combating tax violations, the real life of the risk is 6 years. In his risk assessment, the author uses 5 years as required by law. fixed time storage of accounting documents.

Classification of risks according to degree of reality, proposed by A.V. Bryzgalin, includes obvious, probable and hidden risks. The obvious ones are that the taxpayer deliberately commits violations of the law in his activities. Possible risks are due to the possibility of double interpretation of the current tax legislation. The tax authorities have their own fiscal interpretation of the rules. In parallel, there is also a judicial interpretation, which is not always uniform in content. There is an unofficial interpretation, which is given by lawyers, representatives of science, and tax experts. Hidden are risks that the taxpayer is not aware of. A typical example is with fly-by-night companies, when during a tax audit the inspector discovers that out of 200 counterparties of the taxpayer being audited, several have the characteristics of fly-by-night companies. The taxpayer under audit could not have known about this, since he received goods from them.

By grouping risks by time, we can distinguish risks of the past, present and future. Risks of the past are limited by the statute of limitations for tax control. Risks of the current period are forecasting the problems that may arise due to decisions made today. Risks of the future - in Tax Code In the Russian Federation, there is a ban on giving retroactive force to norms that worsen the situation of taxpayers, but there remains a future risk such as a revision of judicial practice. One of the tax risks of the future A.V. Bryzgalin calls the risk of double-checking.

There are several different causes of uncertainty (risk categories): information risks, process risks, environmental risks and reputational risks. I would like to dwell in more detail on the proposed classification, which seems the most interesting, in the author’s opinion.

First, the uncertainties arising from the need to implement tax assessments(information risks). The risk of ambiguous interpretation of the law by the taxpayer and the tax authority is another typical risk for Russia. Experience shows that tax risks accompany precisely those transactions that are carried out in order to achieve favorable tax consequences. You need to understand: when an enterprise seeks to save on taxes, it is in an area of ​​potential risk and therefore must act with extreme caution. During the legal and tax analysis of planned transactions, as a rule, so-called tax risks are identified - situations when even a specialist finds it difficult to unambiguously answer the question “To pay or not to pay?”

The degree of risk can be assessed on the basis of established judicial practice, and in the absence of such, a legal dispute should be initiated in advance on your own in order to create the necessary precedent and thereby start the tax “time machine”. Strictly speaking, case law in Russia is not officially recognized. But in essence, everything is different: judges do not want their decisions to be overturned, and therefore they try to take into account the position of higher courts.

Due to the existing system arbitration courts For most judicial disputes, the decision of the cassation court is final. Cases reach the Supreme Arbitration Court of the Russian Federation extremely rarely, only as an exception. Therefore, if on some issue there is no corresponding clarification from the Supreme Arbitration Court of the Russian Federation, then the practice of “their” district court will be decisive for the courts of first and appellate instances, for taxpayers and tax authorities.

Secondly, a group of risks associated with incorrect execution tax obligations, errors in tax accounting or tax planning (process risks). Process risks can be divided into several subgroups:

1. Risks associated with a specific transaction. In terms of the risk of tax risks, it is impossible to compare the usual supply of goods with trade within a group, and even when crossing the border. Risks arise when a company enters into a large or unusual transaction (personnel, systems, databases, control procedures are not configured to fully cope with the risk). This category includes the risks of technical or factual errors in the process of calculating taxes and (or) delays in their payment. The danger of such risks is also expressed in the fact that each individual risk may be small, but taken together they can create a threatening situation, especially if the enterprise has an extensive network of branches. Company management must ask what will happen if the risks stack up; are there enough resources to neutralize the consequences; whether the result of development according to such a scenario will be acceptable. You need to be prepared for the worst situation. Such risks are usually called portfolio risks. In this situation, setting up a document flow system can help, internal control, thorough auditing external auditors.
2. Risks arise due to simple management errors and oversights when tax or accounting services are not involved in the management decision-making process. In practice, this means that the company does not have a clear organizational structure for risk management. Accordingly, the more specialized departments are involved in planning the company's operations, especially the so-called non-standard ones, and do not simply reflect their results, the more justifiably we can talk about risk management.
3. The deal is poorly documented. One of the common reasons for negative tax consequences is insufficient documentary evidence of the transaction carried out by the enterprise. It is no coincidence that tax authorities are increasingly demanding the submission of complete documentation in order to verify that the declared transaction has actually been carried out. Unfortunately, very often this documentation is either insufficient or completely absent.

Documentary evidence of economic feasibility significantly reduces tax risks, but existing this moment it is not regulated by tax legislation: we can only talk about general principles preparation of such documents.

Unfortunately, for Lately We are observing a clearly defined trend related to the peculiarities of tax control. In this regard, it is impossible not to mention the situation with the preparation of invoices. For example, the lack of decoding of the signature of the person who signed the invoice, or an error in legal address the counterparty serve as the basis for refusal to reimburse the value added tax (VAT) on this invoice, the amount of which can be 100, 200, or 500 million rubles. In this case, neither the enterprise’s references to making changes to the invoice, nor counter-checks of counterparties confirming the fact of accrual of tax on revenue and payment of tax to the budget are taken into account. That is, the fact that the buyer pays tax to the seller and the latter transfers this tax to the budget does not mean the former’s right to offset the VAT paid to the budget. An adequate approach is currently called upon to resolve this contradiction. arbitrage practice, and subsequently - a legislative settlement of this problem.

Thirdly, risks arising from the enforcement of tax legislation by tax authorities and courts (environmental risks). This category also includes risks arising from the uncertainty of application tax laws in different circumstances, and the risks of possible changes in tax law or practice, as well as unexpected court decisions, "change of power", starting from the federal minister and ending with the tax inspector. Company management may face a very difficult task if the company's branches are geographically scattered throughout Russia, since in our country in St. Petersburg the legislation is interpreted differently than in Moscow. If the business crosses the borders of the country, the situation becomes even more complicated. The organization cannot influence the likelihood of these risks occurring, and therefore they can also be designated as external risks.

Fourthly, reputational risks are the risks of damaging the company's reputation.

Classification of tax risks according to various criteria revealed, in our opinion, the main drawback of the definition of tax risk, which was designated as the probability of financial losses. It is obvious that the company’s losses if the risk of bankruptcy, the risk of suspension of the company’s activities, the risk of damage to the company’s reputation, the risk of criminal prosecution are classified as tax risks officials companies cannot be reduced to purely financial losses. Indeed, the bulk of negative consequences one way or another lead to financial losses for the company, but they are by no means limited to them. So, according to A.V. Grachev, tax risks can be expressed not only in the form of real financial losses, but also as negative legal consequences of actions of state and municipal authorities.

In this regard, it would be correct, in our opinion, to define tax risk as the likelihood of negative consequences of any kind for all participants in tax relations.

Literature

1. Raizberg B.A., Lozovsky L.Sh., Starodubtseva E.B. Modern economic dictionary. M.: INFRA-M, 2007. P. 358.
2. Tsyrkunova T.A., Migunova M.I. Tax risks: essence and classification // Finance and credit. 2005. N 33. S. 48 - 53.
3. Narezhny V. M&A without the right to tax risk // Consultant. 2008. N 1.
4. Che A.Yu. About tax risks // Tax Bulletin. 2007. N 10.
5. Pinskaya M.R. Tax risk: essence and manifestations // Finance. 2009. N 2.
6. Panskov V.G. Tax risks: taxpayers and the state // Tax Bulletin. 2009. N 1.
7. Pavlenko N.A. How to classify tax risks // Your tax lawyer. 2008. N 12.
8. Bryzgalin A. Speech at the Second All-Russian Tax Congress 18 - 19.11.2008.
9. Grachev A.V. Tax risks and risks of unfair business practices // Finance. 2009. N 3.

O.V.Gordeeva

Tax consultant

Federal state educational budget

institution of higher education vocational education

"Financial University

under the Government Russian Federation»

(Financial University)

Department of Taxes and Taxation

Essay

in the discipline "Taxes and Taxation"

on the topic: “Tax risks: concept, causes of occurrence”

Performed:

Student of group U3-2

Askerova E.F.

Scientific adviser:

Ph.D., Associate Professor Malkova Yu.V.

Moscow 2014

Introduction

Conclusion

Bibliography

Introduction

Modern business is unthinkable without risk, since business success depends not only on the correctness and validity of the chosen strategy entrepreneurial activity, but also from taking into account the likelihood of critical situations.

The relevance of the topic of tax risk lies in its practical application. Currently, Russian businessmen need to learn to manage risks, understand their scale and nature, since this is no less important than other risks of the enterprise; they need to move forward on an equal footing with foreign enterprises.

To survive in market conditions, you need to decide to introduce technical innovations and take bold, decisive actions, and this increases risk. Consequently, the main tasks of an entrepreneur are the ability to assess the degree of risk and the ability to manage it, and not to avoid risk.

There is a wide variety of opinions regarding the definition, essence and nature of risk. This is due to the multifaceted nature of this phenomenon, insufficient use in real activities, neglect in existing legislation, as well as insufficient improvement of tax legislation.

The goals of this work are to reveal the concept of tax risk, explain its specifics, features, types; identify the causes of tax risk, talk about the classification of factors of their occurrence, as well as the nature of its occurrence.

In this work, research methods such as empirical, cause-and-effect, and functional were used.

Tax risk: essence and content of the concept

tax risk payment

According to L.I. Goncharenko, A complex approach to the definition distinctive features the concept of economic risks allows us to include in its content tax risks as a full-fledged variety, since they include material as well as intangible adverse consequences.

There is another opinion - tax risks are an integral part financial risks. These are the opinions of G.A. Tsyrkunov and M.I. Migunov, who argue that “tax risks seem appropriate to be considered as a type of financial risks, since they have a monetary value and entail increased costs.” D. Tikhonov and L. Lipnik draw our attention to the fact that “tax risk is the opportunity for a taxpayer to incur financial and other losses associated with the process of paying and optimizing taxes, expressed in monetary terms.”

A significant part of the authors who study the concept of tax risks pay more attention to the tax risks of taxpayers. This position was more relevant in the 90s, but still exists today, in economic and legal literature. The tax risk of a businessman is closely related to changes in tax policy (the emergence of new taxes, elimination or reduction tax benefits etc.), as well as a decrease or increase in tax rates. The tax risks of the state are increasingly being discussed, including as a result of illegal actions of the largest taxpayers. The state's tax risk consists of a reduction in budget revenues due to changes in tax policy, as well as the value of tax rates. Now many authors draw attention to the fact that tax risks are inherent in all participants in tax legal relations, i.e. at least, their three subjects: taxpayers, tax agents and the state.

The specificity of taxes as a mandatory individual gratuitous payment, which is accompanied by interim measures for its, in necessary situations, forced collection, occurs both in the basic feature of tax risks and in the fact that their subjects are participants in legal relations that arise in the tax sphere.

The above allows us to conclude that tax risk is the possible occurrence of negative financial and other consequences for taxpayers or the state due to the actions (inactions) of participants in tax legal relations.

There are tax risks (aggressive tax minimization, which is expressed in unreasonable tax benefit) and the risks of dishonest business practices. The risk of unjustified tax benefits is rather the risk of special evasion tax payment than the risk of fundamental reluctance to organize a business process in good faith.

Like many other risks, tax risks appear where there is uncertainty. Russian entrepreneurs have already learned to predict other risks and mitigate their consequences, but their attitude towards tax risks is irresponsible. Therefore, managers sometimes find out that some transactions turned out to be very expensive due to tax payments. And then the entrepreneur faces two questions: who is to blame and what to do. In this case, you don’t need to get fired or get angry, but learn to manage these tax risks. You need to understand where and why tax risks arise, as well as the scale of their occurrence.

A businessman, first of all, upon hearing about risks, thinks about underpaid taxes. But it is also necessary to competently conduct transactions using legal methods tax planning. To achieve tax risk reduction, you need to maintain the correct market policy.

In any organization there are people who create these risks, and there are those who get rid of them. Therefore, those who improve their business must constantly maintain contact with those who manage tax risks. In order to solve this problem many medium as well as large companies opened separate structural divisions, different from regular accounting, dealing with tax risk management.

Tax risks can be divided into the following groups:

Risks associated with conducting a separate transaction. Every transaction has tax consequences unless it has a tax exemption. But risks usually arise when an organization enters into a large or non-standard transaction (personnel, control procedures, databases, systems are not configured to completely eliminate risks).

Risk of misinterpretation of the law by taxpayers and tax authorities. This is another inherent risk in Russia. Experience suggests that tax risks accompany transactions undertaken in order to achieve positive tax consequences. You need to understand: if an enterprise wants to save on taxes, it is under the threat of potential risk, therefore it needs to act very carefully.

Risks arise from ordinary management errors and inattention when tax or accounting departments are not involved in management decision-making processes. That is, the organization lacks a clear organizational structure, is responsible for tax control only Chief Accountant, or the responsibilities of the tax manager are not clearly defined.

Poorly documented transactions. Recently, a study was conducted on the manifestation of tax risks in Russia, which showed that the reason for which negative tax consequences This is insufficient documentary evidence of what kind of transaction the company made. Therefore, tax authorities often require the provision of all documentation to ensure that the transaction actually took place. Unfortunately, most often this documentation is either insufficient or non-existent.

Some transactions may carry greater risks than others, that is, operational risks manifest themselves in the normal activities of the company. For example, intra-group trade that crosses borders is not comparable to the normal supply of goods. And it is clear that the larger the accounting and tax department are engaged in planning these operations, and not just showing their results, the more confident we can talk about risk management.

Portfolio risks. Each individual risk may be small, but taken together they can create a threatening situation, especially if the company has an extensive network of branches. Company management must ask what will happen if the risks stack up; are there enough resources to neutralize the consequences; whether the result of development according to such a scenario will be acceptable. You need to be prepared for the worst situation.

External risks include changes in legislation, unexpected court decisions, and “changes of power,” from the federal minister to the tax inspector. The manager will be faced with a very complex matrix if the enterprise's branches are geographically scattered across Russia. Indeed, in our country, not only in the Far East, but also in St. Petersburg, legislation is interpreted differently than in Moscow. If the business crosses the borders of the country, the situation becomes even more complicated.

And finally, the risk of damage to the company's reputation. Is the company ready for an article or information about tax risk management practices to appear on the front pages of a reputable publication? Many international organizations have internal document on tax risk management, where there is such a statement: the company declares its abandonment of methods tax planning, if he fears that his details will become public.

Reasons for tax risks

It is believed that the inclusion of all participants in legal relations in the tax sphere in the term tax risk can be a factor that determines its peculiarity, and the contradiction inherent in the fiscal function of taxes can become an objective reason for the emergence of risks.

For the state, the successful implementation of the fiscal function consists in ensuring the planned revenues in the form of tax revenue to the state budget, and for the taxpayer these are expenses that need to be minimized due to the fact that they are inevitable.

Considering the generic and specific criteria that determine the composition of tax risks, it is clear that the reasons for their occurrence are very diverse. Unfortunately, in the literature studied they are reflected only from the position of one of the participants in the legal relationship, that is, they do not have a systematic approach to defining the term tax risks. In this case, one or two factors in the emergence of tax risks are most often identified and explained. In the legal field, one complex factor in the emergence of tax risks is usually identified, namely the imperfection of tax legislation. E. Timofeev thinks so, CEO law firm, at the IV All-Russian Tax Forum of the RF Chamber of Commerce and Industry, expressed that tax risks are caused by inaccurate wording in tax legislation. T.A. Kozenkova connects tax risks with changes in the country’s tax policy, the establishment of new forms of taxation, changes in rates, the introduction of new taxes and duties, and the abolition of tax benefits. S.A. Filin believes that these are negative changes in tax legislation during financial activities, as well as - tax errors which are allowed when calculating tax payments.

The reasons for the occurrence of tax risks listed above are usually the insufficient establishment of contractual relations between the companies that are part of the holding. In such cases, management is focused on commercial and operational issues and forgets legal registration relations in the field of finance. These deficiencies are not the responsibility of the persons responsible for the dimensions and tax payments and have no idea about the relations between the companies included in the holding.

From the position of senior financial management, there is not enough attention to the issues of minimizing taxation; they believe that this is the job of accounting; at present, it is not enough to comply with the rules and deadlines for compiling tax reporting and payment of tax payments.

To the greatest extent, the likelihood of tax risks may manifest itself during tax research prior to the conclusion investment projects and, therefore, it is during this period that the identified tax risks can have a significant impact on the further receipt of investments.

You can divide the sources of risks by type:

Information factors

Often the cause of tax risks is distortions and deficiencies in information. The complexity of understanding information, and not its absence, is the cause of tax risks today. Participants in tax relations understand the rules of tax legislation differently, because the accuracy of the legal description of the taxation mechanism is quite complex, legal technology has shortcomings, and the rules have gaps and contradictions. In addition, the tax authorities accuse buyers of signs of a “fly-by-night company” from suppliers. Therefore, a tax risk factor may be the difficulty of obtaining information about supplier problems.

Organizational factors

Another factor may be the complexity of interaction between structural divisions of organizations: if the accounting department does not receive information about concluded transactions on time, this will lead to a violation of the law. Low qualifications of workers who are responsible for tax planning and tax payments are also a factor.

Technical factors

Problems with the correct calculation and payment of taxes are created by errors of taxpayers or tax agents. Since there is no unified methodological apparatus at the legislative level, as well as special equipment and programs, it is difficult to keep separate records of transactions that are taxed differently.

Economic forces

The next factor in the manifestation of tax risks is the requirement to change tax legislation, establish or abolish taxes, change the procedure for invoicing and payment, adjust tax rates and benefits, due to solving the problems of socio-economic regulation.

The problematic nature of the current system of calculation and payment of basic taxes leads to significant costs while complying with the taxpayer’s obligations. Attempts to save money can lead to increased tax risks. This category also includes: huge costs for tax consulting, consulting, tax disputes and auditing.

Social factors

Among the social causes of tax risks, some authors highlight quasi-public interest (the social interest of the bureaucracy aimed at creating conditions to ensure the informal dominance of the bureaucracy over the rest of society), as well as “administrative rent” (that is, receiving benefits (bribes) on a systemic basis associated with use of administrative position).

The other side of the problem is that the state can actively use tax policy as a tool for regulating social processes in order to develop society (for example, equalizing the level of income of the population through the introduction of a system of progressive taxation of personal income).

Political factors

Taxation and tax law can ensure the dominance of "power" politics in cases where democratic institutions are weak.

But sometimes international obligations, as well as the domestic political situation, can put pressure on the authorities.

So, the main reasons for the emergence of tax risks are: contradictions in the content of the concept of tax risks from the point of view of the taxpayer and the state, as well as problems in legislation and insufficient formalization of relations between companies in the holding. There is also a classification of risk factors.

Conclusion

So, the concept of tax risks can be considered from different positions of participants in tax legal relations, from the point of view of the state, taxpayer, and tax agents.

There are two approaches to determining tax risks: tax risks as part of economic risks and as part of financial risks. There are tax risks (aggressive tax minimization, which is expressed in the unreasonableness of tax benefits) and the risks of dishonest business practices. Currently, Russian entrepreneurs have a number of problems with tax risks; in order to manage them, you need to learn to determine their scale and reasons for their occurrence.

There is the following classification of tax risk factors: informational, organizational, technical, economic, social and political. Each type has its own characteristics, specifics, and impact on tax legislation.

The reasons for the emergence of tax risks are varied. The most basic problems are contradictions in the content of the concept of tax risks from the point of view of the taxpayer and the state, as well as problems in legislation and insufficient formalization of relations between companies in the holding.

In order to cope with the problems, a professional approach is required when drawing up a system of tax planning and control within the company. At the moment, foreign states use a system that creates close interaction between legal and financial services organization using the services of an external consultant who specializes in the relevant area of ​​taxation. In many developed countries With market economy The problems of planning and control within the company have been resolved, but, unfortunately, Russian enterprises have not yet resolved these issues. It seems that many Russian entrepreneurs have little idea what tax risks they expect in the near future, breaking tax laws today.

Bibliography

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2.Lysenko I.V. Tax risks in activities commercial organizations: essence and management / I. V. Lysenko // Finance, accounting and analysis. - 2011. ? No. 1.

.Chelysheva E.A. Specifics of taxation and risks of tax control of individuals // Issues of economic regulation. - 2010. - Volume 1. No. 4.

.E.V.Popova. The auditor's assessment of tax risks when checking income tax calculations // The financial analysis. - 2010. - №12.

.Semenova O.S. On the issue of the nature of tax risks // Finance. 2010. No. 7.

.Demchuk I.N. Tax risk: the essence and content of the concept // Bulletin of Tomsk State University. Economy. - 2010. - No. 1.

7.#"justify">. http://www.elitarium.ru (Center for Distance Education);

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