UDC [336.22:330.131.7]:334.716; JEL D99, G18, M21
Danylkiv, Kh. P., Dropa, Ya. B., Zamaslo, O. T., & Makarenko, U. B. (2022). Tax risks of the enterprise in the conditions of globalization. Rehional'na ekonomika - Regional Economy, 104 (2), 111-123. DOI: https://doi.org/10.36818/1562-0905-2022-2-12.
Sources: 13

Authors



Danylkiv Khrystyna Petrivna

Ph.D. of Economics

Associate Professor of the Department of finance, accounting and analysis of the Educational and scientific institute of entrepreneurship and advanced technologies of the Lviv Polytechnic National University

Contacts: khrystyna.p.danylkiv@lpnu.ua

Webpages:

Dropa Yaroslav Bohdanovych

Doctor of Economics, Professor

Professor of the Department of finance, money circulation and credit of the Ivan Franko National University of Lviv

Contacts: dropa@ukr.net

Webpages:

Zamaslo Olha Teodorivna

Doctor of Economics, Professor

Professor of the Department of finance, money circulation and credit of the Ivan Franko National University of Lviv

Contacts: olga_zamaslo@ukr.net

Webpages:

Makarenko Ulyana Bohdanivna

Ph.D. of Economics

Deputy Director of the School of journalism and communications on academic matters of the Ukrainian Catholic University

Contacts: makarenko@ucu.edu.ua

Webpages:

Resume

The article reveals the essence of tax risks of the enterprise; the types of losses they will receive in the event of certain tax risks are described. It is noted that the tax risks of the enterprise should be analyzed in terms of economic, legal and social plane. The external and internal factors of tax risk of business entities are identified; the directions of influence of tax risks on financial and economic security of the enterprise are characterized. The constituent elements of the mechanism of neutralization of tax risks of the enterprise are given. An algorithm for the implementation of the process of tax risk management in domestic enterprises and approaches to the analysis of the probability of their occurrence are presented. The essence of tax planning at the enterprise is described. The expediency of conducting a high-quality audit of the payment of taxes and fees by the company, which will reduce tax risks, increase payment discipline and form the optimal tax burden on the company, is proved. The necessity of forming an effective system of tax compliance is substantiated. It is noted that such a system will prevent conflicts between enterprises and the state in the field of taxation and will help to avoid significant losses on both sides.

Keywords:

tax risks, tax security, tax planning, tax optimization, tax audit, tax compliance, taxpayers, enterprise

References


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