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Information × Registration Number 0217U004893, 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 22-11-2017 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. The criteria for selection of risky business entities - taxpayers of corporate income tax were structured. A methodical approach to assessing the degree of influence of factors on the reliability of financial reporting indicators was developed, what allows to strengthen the methodical component of identifying risky taxpayers. The correlation between the indicators of the tax return on enterprises with financial reporting indicators was established. A methodical approach was developed for identifying risky subjects of management - taxpayers. Approbation of the developed methodical approach to the detection of risky business entities - taxpayers of corporate income tax was made on the basis of the analysis of financial reporting of taxpayers for 2015-2016 by groups of indicators - indicators of ,,riskiness". Product Description popup.authors Єфименко Л.Л. Борейко Н.М. Брехов С.С. Зубрицький А.І. Коротун В.І. Кощук Т.В. Новицька Н.В. Пацай Б.Д. Подік І.І. Проскура К.П. Салахова Д.Ф. Сибірянська Ю.В. Скоромцова Т.О. Соколова К.Ю. Стадник М.В. Сушкова О.Є. Трубіна М.В. Уніятова О.О. Федосов В.М. Царенко Т.Б. popup.nrat_date 2020-04-02 Close