Tax risks estimation in the system of enterprises economic security

Abstract

У статті проаналізовано унікальні особливості податкових ризиків, які дозволяють виокремити цей вид підприємницьких ризиків в окрему групу. Узагальнено основні форми прояву податкових ризиків підприємства в системі його економічної безпеки. Запропоновано методику розрахунку показників у сфері оцінки податкового навантаження підприємства. Представлено алгоритм оцінки податкового ризику включення підприємства до плану-графіка проведення планових документальних перевірок.

Introduction. One of the aspects which characterises the quality and reasonableness of managerial decisions at the enterprises is the determination of their positions concerning the complex of risks in the field of entrepreneurship, including tax risks. In conditions of fast reforming of the Ukrainian taxation system and the valid legislative and regulatory framework, the potential for errors in the process of determination of tax bases and the incorrect definition of certain legislative standards increases. It contributes to the appearance of tax risks and acuminates the problem of their estimation in the system of economic security of enterprises. Purpose. The purpose of the research is to analyse the specificity of tax risks, which makes it possible to single out this type of business risks into a separate group; generalise the major forms of tax risks with regard to business manifestations in the system of economic security of enterprises; estimate methods of calculation of indices relevant to the assessment of tax burden; introduce an algorithm of tax risk assessment regarding the schedule of planned audit at the enterprises. Results. The article deals with the analysis of the term «tax risk of an enterprise», as well as its definition suggested by the authors. In this case, the term «tax risk of an enterprise» should be understood as the probability of changes in the financial position of an entity because of the impact of internal and external factors of an objective and subjective character on the system of tax planning of an enterprise. The authors have analysed the unique features of the tax risks, which makes it possible to single them out into a separate group of business risks, characterized by the deferment of realisation of tax risks applied to the decisionmaking process in the system of taxation; attribution of tax risks to the category of «pure risks»; the dual influence of tax risks which are not only a financial but also legislative category. The major forms of tax risks in the system of economic security include the discordance of decisions in the field of taxation to the requirements of current legislation; improper storage and processing of primary documentation; violation of terms of tax payment and application for regulatory authorities; technical errors in the process of taxing and accounting. Conclusion. The authors have offered a four-index calculation method in the field of assessment of tax burden, including the specific size of taxes in the structure of gross incomes, pure incomes, pure current assets and financial results before the taxation for the purpose of detection of certain problems in the field of taxation and major tax risks of an enterprise. The algorithm of tax risk assessment relevant to the schedule of planned audit at the enterprises and application of the legally approved procedure of forming a plan-schedule of inspections has been introduced