Accounting and analysis tools in ensuring the tax security of organisations
DOI:
https://doi.org/10.17308/econ.2023.3/11389Keywords:
tax security, tax risk, identification of threats, tax accounting, tax analysisAbstract
Subject. The article focuses on tax security as a key functional component of economic security of organisations and a subject for accounting and economic analysis.
Objectives. The purpose of the study was to analyse the key aspects of the tax security of organisations, the nature of tax risks, which are of great practical importance for the elimination of threats to economic security, and suggest ways to enhance the effectiveness of tax risk management.
Methodology. To achieve the goals, we used the following scientific methods: analysis, synthesis, analogy, simulation, classification, comparison, and logical approach.
Results. Based on the definitions of the tax component of the economic security of organisations and tax risks, we suggest a detailed description of the main instruments of protection from potential threats to tax security. The article details the stages of tax analysis and suggests a chart for the express assessment of tax risks (including a list of risk indicators and measures for neutralisation of tax threats to economic security depending on the level of tax security) and a registry of enquiries from tax authorities (for rapid response, which can help to mitigate tax risks associated with failure to provide a response to tax authorities).
Conclusions. The article justifies the importance of accounting and analysis for ensuring the tax security of organisations in the current unstable economic environment and the necessity for the systematic analysis and assessment of tax risks aimed at their minimisation and elimination of threats to tax security of economic entities.
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