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
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.
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