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The Tax Aspect as One of the Types of Risk in Building a Company Financial Strategy


Oksana Bulanova
(about the author)

Bulanova Oksana Mikhaylovna – Postgraduate Student, Department of Finance and Credit, All-Russian State Tax Academy of the Ministry of Finance of the Russian Federation, Moscow

Published in:
Russian Journal of Entrepreneurship
– № 11 / June, 2012



Keywords: enterprises of manufacturing sector, financial and economic activity, financial strategy, high tax risks, minimization of tax payments, tax avoidance schemes


Citation:
Oksana Bulanova (2012). The Tax Aspect as One of the Types of Risk in Building a Company Financial Strategy. Russian Journal of Entrepreneurship, 13(11), 180-187. — url: http://bgscience.ru/com/lib/3677


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Abstract:

The paper examines the main schemes of financial and economic activities involving a high tax risk. Such schemes aim at minimizing tax payments to the budget of the Russian Federation and are serious threats for the implementation of financial strategies at the companies of the manufacturing sector. The author urges to abandon such schemes, which will reduce the tax risk, improve relations with regulatory authorities and establish a good reputation of the company, etc.








References:
1. Postanovlenie FAS Moskovskogo okruga ot 30.04.2008 №KA-A40/3337-08.
2. Postanovlenie FAS Moskovskogo okruga ot 27.11.2007 № KA-A40/12088-07.
3. Federalnaya nalogovaya sluzhba: ofitsialnyy sayt [Elektronnyy resurs]. – Rezhim dostupa: http://www.nalog.ru.
4. Federalnyy zakon ot 16.05.2007 №75-FZ «O vnesenii izmeneniy v glavu 22 chasti vtoroy Nalogovogo kodeksa Rossiyskoy Federatsii».

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