Tax analysis of contracts as a way to minimize tax risks
Vadim Zasko, Djamila Shakirova
(about the authors)
Zasko Vadim N. – Doctor of Science, Economics, Professor of the Chair of Problems of Market and Economic Mechanism (Russian Presidential Academy of National Economy and Public Administration)
Shakirova Djamila Yu. – Candidate of Science, Economics, Vice-Dean of the Faculty of Tax and Taxation (Financial University under the Government of the Russian Federation)
Keywords:guidelines of tax examination, minimizing adverse tax consequences, tax analysis of contracts, tax risk
Citation: Vadim Zasko, Djamila Shakirova (2015). Tax analysis of contracts as a way to minimize tax risks. Russian Journal of Entrepreneurship, 16(6), 853-862. doi: 10.18334/rp.16.6.147
Share:
Abstract:
The article describes the study of the procedure of tax analysis of contracts and reviews tax aspects of essential terms of a contract. The objective of the research is to determine the tax risks of a company when concluding contracts and to develop guidelines for their tax analysis on the ground of practical experience. The paper discloses the objectives and tasks of application of the guidelines for tax analysis and presents conclusions.