The article considers the economic essential of the concept of «tax risk» ,raises questions about the reasons and the process of its emergence and components. Presented the definition of tax risks reflecting most fully their character when performing services on their searching and evaluation by outside organizations. Suggested specific recommendations on the development of methodology for assessing tax risks relevant to the audit organizations.
risk, tax risk, the financial losses associated with the assessed tax
1. Filin S. A. Finansovyy risk i ego sostavlyayushchie dlya obespecheniya protsessa otsenki i effektivnogo upravleniya finansovymi riskami pri prinyatii finansovykh upravlencheskikh resheniy / S. Filin. Finansy i kredit. - 2002. - № 3, № 4. - S. 21-31; S. 9-23.
2. Ivanyan A. G. O nalogovykh riskakh / A. Ivanyan, A. Che. Nalogovyy vestnik. - 2007. - № 10. [Elektronnyy resurs] / SPS «Konsul´tant Plyus» (data obrashcheniya: 01.06.2014).
3. Narezhnyy V. M&A bez prava na nalogovyy risk / V. Narezhnyy. Konsul´tant. - 2008. - № 1. [Elektronnyy resurs] / SPS «Konsul´tant Plyus» (data obrashcheniya: 01.06.2014).
4. Goncharenko L. I. Nalogovye riski: teoreticheskiy vzglyad na soderzhanie ponyatiya i faktory vozniknoveniya /L. Goncharenko. Nalogi i nalogooblozhenie. - 2009. - № 1. - S. 17-24.
5. Pinskaya M. R. Nalogovyy risk: sushchnost´ i proyavleniya / M. Pinskaya. Finansy. - 2009. - № 2. [Elektronnyy resurs] / SPS «Konsul´tant Plyus» (data obrashcheniya: 01.06.2014).
6. Tikhonov D. N. Nalogovoe planirovanie i minimizatsiya nalogovykh riskov: ucheb. posobie / D. N. Tikhonov, L. G. Lipnik. - M. : Al´pina Biznes Buks, 2004. - 256 s.
7. Kalashnikova E. L. Nalogovye riski: otsenka i ikh finansovye posledstviya: avtoreferat dissertatsii na soiskanie uchenoy stepeni kandidata ekonomicheskikh nauk. [Elektronnyy resurs] - rezhim dostupa: http://www.dissercat.com/content/nalogovye-riski-otsenka-i-ikh-finansovye-posledstviya (data obrashcheniya: 01.06.2014).
8. Zuykov A. V. Upravlenie nalogovymi riskami: mnenie spetsialista / A. Zuykov. Nalogovyy uchet dlya bukhgaltera. Oktyabr´ 2010. [Elektronnyy resurs] - rezhim dostupa: http://www.delo-press.ru/articles.php?n=5606 (data obrashcheniya: 01.06.2014).
9. Pavlenko N. A. Kak klassifitsirovat´ nalogovye riski / N. Pavlenko. Vash nalogovyy advokat. - 2008. - № 12. [Elektronnyy resurs] / SPS «Konsul´tant Plyus» (data obrashcheniya: 01.06.2014).
