Tax risks in the context of achieving Russia’s national development goals for 2024.
https://doi.org/10.26794/1999-849X-2024-17-1-145-157
Abstract
The subject of the study is tax risks arising in the implementation of strategic tasks of Russia’s development to ensure the achievement of socially significant results in the breakthrough scientific, technological and socio — economic development of the country, improving people’s living standards in 2024. The objectives of the work are to identify the essence and sources of significant tax risks that create uncertainty in the implementation of strategic objectives of Russia and national projects, and the formation of their consequences/probabilities matrix. The sources of tax risks visualized using the Ishikawa method are analyzed. The key problems preventing the successful fulfillment of the strategic tasks set for the Russian economy and the implementation of national projects are shown. The essence of tax risks is established as a result of the influence of tax uncertainties on the fulfillment of the tasks of national projects and the ways to prevent them as a result of the control and analytical work of tax authorities aimed at ensuring macroeconomic stability and a steady increase in socio-economic indicators are presented. Proposals have been formulated to eliminate the sources of tax risks. The conclusion is made about the need for continuous tax control of tax risks during the entire period of fulfillment of the national development goals of Russia.
About the Author
N. V. Ruban-Lazareva
Financial University; Plekhanov Russian University of Economics
Russian Federation
Russian Federation
Natalia V Ruban-Lazareva — Dr. Sci. (Econ.), Prof. of the Department of Taxes and Tax Administration; Prof. of the Department of State and Municipal Finance
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For citations:
Ruban-Lazareva N.V. Tax risks in the context of achieving Russia’s national development goals for 2024. Economics, taxes & law. 2024;17(1):145-157. (In Russ.) https://doi.org/10.26794/1999-849X-2024-17-1-145-157
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