THEORETICAL AND METHODOLOGICAL ASPECTS OF THE TAX RISKS MANAGEMENT

The main issues of tax risks management at the enterprise in modern conditions are examined in the article. Demand of arrangement of scientific researches, uses of various methods for tax risks reduction at the enterprise, and development of the risks management strategy in the form of risks forecasting is justified. The issues of management and the tax risk level analysis are defined and the main methods of tax risks reduction are proposed. The main modern problems of the company tax risk management are disclosed. Conclusions are made that the tax risks of the Republic of Kazakhstan are subject to analysis and assessment; they can and must be managed. Methods of assessment of tax liabilities uncertainty for the risks analysis and assessment are proposed for establishing effective tax risk management system.

tax risks, assessment of tax risks, risk management, identification of risks, enterprise risk, accounting risk, emergence of accounting risks, ways of risk reduction, function of tax risk, value of tax risk

Shtiller M. V. Theoretical and methodological aspects of the tax risks management // Business. Education. Law. Bulletin of Volgograd Business Institute. 2015. № 4 (33). P. 182—185.