Tax risks in the system of economic security

Abstract

Currently, the discipline "Tax risks in the system of economic security" occupies an important place in the applied economic literature.
 The attitude to the study of problems of tax risk in our country was controversial, because prior to the transition of the economy to market mechanisms, it was believed that the system of centralized planning and management minimizes and sometimes even eliminates tax risks in the activities of economic entities.
 Only from the beginning of the 1990s of the last century in our country began to spread the concept of tax risk with the introduction of separate tax accounting of expenses in the formation of the taxable base for corporate income tax. The negative consequences in tax planning and optimization of tax expenditures gradually led to a clear understanding that studying in this school of economics is an imperative necessity. The development of preventive measures to prevent and reduce tax risks are a sought-after business process not only in business entities, but also in the “taxpayer state” economic relations.
 The authors hope that this manual will be useful not only for students in their preparation for tests and exams for the course “Tax risks in the system of economic security”, but also for colleagues - teachers of economic disciplines in other universities. We wish readers success in working with the manual and gratefully accept all the constructive comments and suggestions.