Accounting and tax risks of economic contracts
Автор: Akhmadieva Y.A., Aflyatunova G.R.
Журнал: Juvenis scientia @jscientia
Рубрика: Экономические науки
Статья в выпуске: 6, 2018 года.
The article deals with theoretical aspects of accounting and tax risks of economic contracts, namely the risks associated with the party to the contract and the risks associated with the terms of the contract and their reflection in accounting statements. The authors examine the sources of risks regulation, mechanisms for managing these types of risks as well as give the examples of risks relating to each group. The application of a unified approach by developing algorithms for eliminating risks for each group of contracts is considered reasonable. Summarizing the article, the authors state that to assess the practical importance of algorithms for eliminating and minimizing the risks of economic contracts it is necessary to analyze the possibilities of applying these algorithms in practice. Based on the results of the analysis, recommendations on the application of these algorithms should be made for the companies.
Accounting risks, tax risks, economic contracts
Короткий адрес: https://readera.org/14110511
Список литературы Accounting and tax risks of economic contracts
- Rastegaeva F.S., Sakhirova I.P., Knyazeva I.N. Creation of risk-oriented internal control: analysis of the legislative framework//Bulletin of the Volga State University of Service. Series: Economics. 2015. No. 3 (41). Pp. 163-169
- Rastegaeva F.S., Sakhirova I.P., Knyazeva I.N. Internal control as an instrument of reduction of insolvency (bankruptcy)//Bulletin of East Siberia University of Technology and Management. 2015. No. 5. Pp. 137-143
- GOST R 52104-2003. National standard of the Russian Federation. Resource-saving. Terms and definitions: Decree of the State Standard of the Russian Federation of July 3, 2003 No. 235-st//M.: IPK Publishing house of standards. 2003
- Civil Code of the Russian Federation: part one of November 30, 1994 No. 51-FZ//SZ RF. 05/12/1994. No. 32. Art. 3301
- Konev K.A. Influence of methods of records of facts of economic life on accounting risks//Everything for the accountant. 2014. No. 1. Pp. 20-24.
- Civil Code of the Russian Federation: part two of January 26, 1996 No. 14-FZ//SZ RF. 01/29/1996. No. 5. Art. 410
- On Accounting: Federal Law of December 6, 2011 No. 402-FZ//SZ RF. 12/12/2011. No. 50. Art. 7344
- The Tax Code of the Russian Federation: part one of July 31, 1998 N 146-FZ//SZ RF. 03/08/1998. No. 31. Art. 3824
- The Tax Code of the Russian Federation: part two of August 5, 2000 N 117-FZ//SZ RF. 07/08/2000. No. 32. Art. 3340
- Plotnikov V.S., Plotnikova O.V. Properties of contractual obligations, ensuring recognition of revenue in accounting//Accounting in budget and non-profit organizations. 2015. No. 24. Pp. 17-21
- Letter of the Federal Tax Service of Russia of 05/06/2017 No. ED-4-15/10588//ConsultantPlus. Legal Reference System
- Kozyreva S.N. Publicly available information on counterparties and assessment of tax risks//Housing and communal services: accounting and taxation. 2017. No. 9. Pp. 68-78
- Perevalova A. How to reduce the risk of tax audit//Practical accounting. 2017. No. 8. Pp. 16-20
- Nikitin A.Y. Business fragmentation: a small victory for the tax authorities//General Ledger. 2016. No. 21. Pp. 37-39
- Check for tax risks: the sale of a fixed asset with a loss//Russian tax courier. 2015. No. 22. Pp. 50-53
- Rastegaeva F.S., Shashkova T.N., Shalina O.I., Tokareva G.F. Change in the role of fiscal policy in a recession of global economics//Russian entrepreneurship. 2017. Vol. 18. No. 6. Pp. 1049-1058
- OECD Model Tax Convention on Income and on Capital, 2014. URL: https://read.oecd-ilibrary.org/taxation/model-tax-convention-on-income-and-on-capital-2015-full-version_9789264239081-en#page42
- Decision of the Arbitration Court of the City of Moscow of 17/12/2010 on the case No. A40-94391/10-142-134//ConsultantPlus. Legal Reference System
- On the application by courts of certain provisions of Section I of Part One of the Civil Code of the Russian Federation: Decree of the Plenum of the Supreme Court of the Russian Federation of June 23, 2015 No. 25//Rossiiskaya gazeta. 30/06/2015. No. 140.
- Accounting of contracts. URL: http://www.ac-spb.ru/index.php?nomer=81
- Grishina О.P. Tax consequences of a special transfer of ownership rights//Actual issues of accounting and taxation. 2017. No. 2. Pp. 54-60
- Ulyanov V. Contract with a special order of transfer of ownership rights//Practical accounting. 2016. No. 4. Pp. 36-43; No. 5. Pp. 39-46
- Bychkov A. Invalid transactions. Controversial issues of taxation//Financial newspaper. 2014. No. 15
- Ryabov A.A. The influence of civil law on tax relations (doctrine, interpretation, practice): Monograph/NORMA, INFRA-M. 2014
- Nazarenko B.A. To the problem of determining legal criteria for tax optimization/Taxes. 2015. No. 1
- Titov A.S. Justification of tax benefits and "bad faith" of the taxpayer's counterparty//Journal of Russian Law. 2014. No. 9
- Tax risks of the contract. URL: http://yuridicheskaya-konsultaciya.ru/dogovor/nalogovie-riski-dogovora.