THE PLACE AND ROLE OF TAX RISKS IN A MODERN ECONOMY
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THE PLACE AND ROLE OF TAX RISKS IN A MODERN ECONOMY
Annotation
PII
S0207-36760000392-0-1
DOI
10.31857/S60000392-0-1
Publication type
Article
Status
Published
Edition
Pages
175-187
Abstract
The article is devoted to a role and a place of tax risks in a modern economy. The main reasons of their formation and prevention methods are considered and analyzed. The special attention is paid to macroeconomic approach to tax risks assessment. The point is that some statements of Russian legislation are incomplete and ambiguous. These factors are putting the brakes on the economic system improvement.
Keywords
tax risk, fiscal policy, economic security, economic system of the country, tax system improvement, tax reforms
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