The problem of assessing tax risks of financial and industrial activities of enterprises
The large scale of economic activity, when the value of an incorrectly reflected operation acquires more adverse consequences for a taxpayer organization than a similar operation of a smaller volume entails an increase in tax risks. To quantify the amount of tax risk, it is necessary to know all the possible consequences of any particular action and the probability of the consequences themselves. In the context of the chosen topic, it is necessary to determine the amount of knowledge required by the taxpayer. The risk problem is one of the key concepts in financial and production activities. It acquires special significance in entrepreneurial activity, where risk acts as an incentive for the efficient use of capital. Practice has repeatedly proved that one of the most basic financial troubles of a business entity is tax risks. Tax risks are a danger for the subject of tax legal relations to incur financial and other losses associated with the taxation process, due to negative deviations for this entity from its alleged, based on current legal norms, future conditions, based on which they will make decisions in the present. The desire of the taxpayer to reduce the payment of taxes to the budget naturally provokes a response from the state. As a result of the relevant activities of the state's executive bodies, the taxpayer's “tax policy” may be disapproved, and in the worst case, repressive measures will be applied to it in the form of additional taxes, penalties and sanctions, including criminal liability.