Financial Analytics: Science and Experience

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The tax burden measure influence on the tax risk determination

Vol. 12, Iss. 2, JUNE 2019

Received: 25 October 2018

Received in revised form: 18 January 2019

Accepted: 28 January 2019

Available online: 30 May 2019

Subject Heading: Tax regulation

JEL Classification: G12, H25, H26, K34, M48

Pages: 234–244

Shchepot'ev A.V. OOO Consulting group Novaya Paradigma, Tula, Russian Federation

Subject This article deals with the issues related to tax risks in the activities of the organization.
Objectives The article aims to determine the dependence between the tax burden value downward bias regarding the average value and the economic entity's tax risks. The article also aims to justify the need to improve the mechanisms of tax control by developing the system of financial indicators analysis.
Methods For the study, I used the methods of analysis and synthesis, generalization, and comparison.
Results The article shows the difference in the determined level of tax risk depending on a number of conditions of activity of economic entities and proposes to make appropriate additions and clarifications to the existing mechanism of determining the level of tax risk for a more accurate and detailed analysis of the entity's business.
Conclusions and Relevance The article concludes that the tax burden measure (under the present-day algorithm) cannot be a sufficient criterion for determining the level of tax risk taking into account the existence of special tax regimes, different tax rates, tax exemptions and subsidies, etc. The results of the research can be used by managers, liquidators, auditors, appraisers, employees of tax and other controlling bodies when performing analytical procedures of the financial condition of the entity and determining the level of tax risk.

Keywords: return on assets, return on sales, tax burden, tax planning, tax evasion


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