Systems Engineering: Tax Risk Peculiarities in Project Execution
Akhiyad Magomedovich Dagaev1, Aleksey Valeryevich Novikov2, Mikhail Viktorovich Afonin3, Denis A. Maximov4, Ekaterina V. Golubtsova5
1Akhiyad Magomedovich Dagaev, Department of Economic Theory, Chechen State University, Grozny, Russia.
2Aleksey Valeryevich Novikov, Research Institute of the Federal Penitentiary Service of Russia, Moscow, Russia; Criminal Law Department, Astrakhan state University, Astrakhan, Russia; Civil Law Department, Russian Customs Academy, Lyubercy, Russia.
3Mikhail Viktorovich Afonin, P.G. Demidov Yaroslavl State University, Yaroslavl, Russia.
4Denis A. Maximov, Department of Mathematical Methods in Economics, Plekhanov Russian University of Economics, Moscow, Russia.
5Ekaterina V. Golubtsova, Academic Department of Accounting and Taxation, Plekhanov Russian University of Economics, Moscow, Russia.
Manuscript received on 18 June 2019 | Revised Manuscript received on 25 June 2019 | Manuscript published on 30 June 2019 | PP: 2226-2230 | Volume-8 Issue-5, June 2019 | Retrieval Number: E7506068519/19©BEIESP
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© The Authors. Blue Eyes Intelligence Engineering and Sciences Publication (BEIESP). This is an open access article under the CC-BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/)
Abstract: The contemporary project management practices in various industries of the Russian economy constitute “open systems” with approximately definite results at the beginning of their execution. Project risk management is, therefore, a topical issue for a project manager. This area of knowledge related to project management is poorly formalized; risk management is even regarded as an “inexact” science, while risks arising out of projects require assessment and management. One of the main directions of project risk management is to determine and analyze all possible tax risks and to mitigate their negative influence on project activities. In the article, the authors study the theoretical organizational foundations of tax risks that can arise when a business entity carries out project activities, introduces socioeconomic and scientific-technical projects. The author presents risk analysis methods when assessing tax risks and possible ways of minimizing tax risks.
Keywords: Project Activity, Tax Risk, Tax Risk Analysis Methods, Tax Risk Minimization.
Scope of the Article: Risk Management