Tax risks as an indicator of the balance of tax and loan portfolios
( Pp. 81-86)
More about authors
Kail Victor V.
aspirant kafedry «Nalogi i nalogooblozhenie»
the Russian economic universities of G. V. Plekhanov
the Russian economic universities of G. V. Plekhanov
Abstract:
Task - formalization of the process of formation of the tax value of the portfolio management and tax payments. The existence of problems mentioned Robert S. Kaplan, David P. Norton. Model - optimization of tax planning is a portfolio-management of business transactions and to achieve the most you are a non-defective fiscal position in the long term. The company must balance the tax burden and credit obligations that form the loan portfolio. The practical significance of the structure developed by the author of the tax-balanced portfolio, built-in system of strategic management at the enterprise. The concept of a balanced portfolio of the tax is, in my opinion, the most effective tool, not only the tax but also strategic planning. Originality - Russia's greatest interest to a balanced portfolio of tax exhibit manufacturers of consumer goods, it is the fastest growing segment of today. Abroad - use this in-power tool - engineering corporations, banks, and financial sector companies. The article can be useful to professional appraisers, lawyers, economists, all interested in the problems of corporate governance.
How to Cite:
Kail V.V., (2016), TAX RISKS AS AN INDICATOR OF THE BALANCE OF TAX AND LOAN PORTFOLIOS. Business in Law, 1 => 81-86.
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Gryzunova N.V. Arkhitektura organizatsii v rakurse nalogovogo planirovaniya. Vestnik universiteta: sotsiologiya i upravlenie personalom, 2008 № 4 s. 143-148.
Gryzunova N.V. Modelirovanie struktury oborotnogo kapitala predpriyatiya (organizatsii) na osnove regulirovaniya nalogovoy nagruzki. Biznes v zakone. Ekonomiko - yuridicheskiy zhurnal Izdatel stvo: Izdatel skiy dom YUr-VAK (Moskva)ISSN: 1816-921X. - 2013. - №6. - S. 257-260.
Gryzunova N.V. Upravlenie aktsionernym kapitalom: problemy sobstvennosti i konflikt interesov Biznes v zakone. Ekonomiko - yuridicheskiy zhurnal Izdatel stvo: Izdatel skiy dom YUr-VAK (Moskva) ISSN: 1816-921X № 5, 2012, s. 134-139.
Gryzunova, N.V. , Dudin, M.N., SHuvalova, E.B.Puti optimizatsii struktury finansovykh resursov predpriyatiya: upravlencheskiy aspekt./Putevoditel predprinimatelya. Nauchno-prakticheskoe izdanie. Sbornik nauchnykh trudov. Vypusk XXIV. M: Rossiyskaya akademiya predprinimatel stva; Agentstvo pechati Nauka i obrazovanie , 2014.- s.261-272.
Nauchno-prakticheskiy zhurnal Ekonomika, statistika, informatika. Vestnik UMO .-2014- № 6 (2).-s.285-289.
Kaplan Robert S., Norton Deyvid P. Sbalansirovannaya sistema pokazateley. Ot strategii k deystviyu. - 2-e izd., isp. i dop. / Per. s angl. - M.: ZAO Olimp-Biznes , 2004. - 320 s.
KHlevnaya E.A. Sbalansirovannyy mekhanizm upravleniya biznes-protsessami na predpriyatiyakh khimicheskoy promyshlennosti. ZHurnal Menedzhment v Rossii i za rubezhom , №5, 2010 g. - S. 79-84.
YUrmashev R.S. Nalogovaya optimizatsiya i nalogovoe pravonarushenie: grani sootnosheniya ponyatiy // Advokatskaya praktika. - 2011. - № 3, s.34-38
http://www.sibur.ru/
Keywords:
tax and credit portfolio, tax planning, management, risk, the probability, accumulation.
