Экономика управления финансовыми и налоговыми рисками

Abstract

In conditions of macroeconomic instability and deterioration of the geopolitical situation in the world due to sanctions pressure on Russia from Western countries, forecasting and identification of risks are becoming important in the formation of strategies for financial and economic activities of business entities, which determines the relevance of the subject of this article - financial and tax risk management to avoid financial risks that they bear. The purpose of the work is to identify problems of financial and tax risk management on the example of an economic entity and to find ways to solve them. The article discusses the theoretical aspects of the concepts of "financial risk", "tax risk" in terms of their content, causes and impact on the financial and economic activities of business entities. The author's definitions of the concepts "financial risk" and "tax risk" are given in the article. In the course of the study, the analysis of the causes of risks was carried out using analytical, monographic, logical, comparative, generalizing approaches, coefficient analysis, etc. It is concluded that it is necessary to consider risks from the perspective of the complex nature of their occurrence and existence in the activities of economic entities. Possible interrelations of risks are identified and ways to reduce the severity of their consequences are proposed.