Corporate income tax: Taxpayer risks

Abstract

Subject. The article discusses the formation of financial resources of taxpayers. Objectives. The purpose is to analyze risks associated with corporate income tax assessment. Methods. The study rests on methods of logical analysis. Results. The paper established that the main risks for taxpayers are related to controversial issues of reflecting certain types of costs in tax accounting. Conclusions. The findings can be taken into account by government authorities when developing amendments to the tax legislation of Russia.