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Information × Registration Number 0217U003137, 0116U004969 , R & D reports Title The algorithm for determining the risk entities - payers of corporate income tax by analyzing of the financial statements popup.stage_title Head Sushkova Elena, Registration Date 20-01-2017 Organization National university of state tax servise of Ukraine popup.description2 It was determined the objective and subjective factors of tax risks, their types and classification. The essence of the concept of "fiscal risk" was described. It was formed the tax risk model in control work and audit of State Fiscal Service of Ukraine, which justifies the theoretical and practical basis of the research. It was determined and reasonably identified key indicators of risk entities - payers of corporate income tax. Conceptual basis identifying risk entities-payers of corporate income tax were formed as a basis for improvement of the monitoring of tax risks. Potentially risky financial statement captions from a position of influence on the formation of taxable profits were defined and systematized. The basic factors that affect the reliability of financial reporting indicators were detected, and it was made assessment of variability and extent of their impact on the reliability of financial reporting indicators that provide long term development of methods to identify factors affecting the reliability of financial reporting indicators. Product Description popup.authors Єфименко Л.Л. Борейко Н.М. Брехов С.С. Коротун В.І. Кощук Т.В. Новицька Н.В. Пацай Б.Д. Проскура К.П. Сибірянська Ю.В. Скоромцова Т.О. Соколова К.Ю. Сушкова О.Є. Уніятова О.О. Царенко Т.Б. popup.nrat_date 2020-04-02 Close