International Transaction Journal of Engineering,
Management, & Applied Sciences & Technologies


:: International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies

ISSN 2228-9860
eISSN 1906-9642


Vol.11(14) (2020)
(Special Issue: Selected Articles from IDSISA2020 Conference @ Russia)

  • Identification of Tax Risks for Russian Agricultural Firms

    R.N. Sungatullina, E.A. Klinova, L.A. Yudintseva (Department of Accounting and Finance, Vyatka State Agricultural Academy, 133 Oktyabrskiy Av., 610017 Kirov, RUSSIA).

    Disciplinary: Agricultural Economics, Finance, Accounting, & Taxation.

    ➤ FullText

    DOI: 10.14456/ITJEMAST.2020.282

    Keywords: Economic security; Russia taxation systems; Russia tax control; Agricultural tax risks; Unified agricultural tax; Identification of tax risks; Fraud tax information; Stages of accounting process; Consequences of tax risks.

    This article describes the process of identifying tax risks as an element of economic security for agricultural organizations. We considered special aspects of tax control aimed at identifying tax risks through procedures that help prevent misstatements in tax calculations that become a threat to the economic security of agricultural organizations. This work also described theoretical approaches to the concept of "tax risk"; defined areas of tax risks identified for calculating the unified agricultural tax (UAT); considered risk groups in the case of applying this tax; analyzed risks of the accounting process by classifying the assertions for tax accounting purposes. This study's result, a model was developed for choosing an optimal tax scheme by corporate management to ensure the economic security of agricultural companies. This model reveals analysis procedures for possible taxation systems based on the variant assessment of tax risks arising from the risks of misstatement in regards to the facts of accounting events (AE) that form the tax base. This article developed an algorithm for assessing the consequences of tax risks due to errors found at the level of accounting events that reflect the tax base for unified agricultural tax; matrix of tax risks of misstatement when calculating the tax base of unified agricultural tax caused by fraud.

    Paper ID: 11A14O

    Cite this article:

    Sungatullina, R.N., Klinova, E.A., Yudintseva, L.A. (2020). Identification of Tax Risks for Russian Agricultural Firms. International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies, 11(14), 11A14O, 1-12.


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