Simulators identify, quantify and determine the level of tax risk TAXPAYER

摘要

The present invention relates to the field of finance, in particular to a data processing system, specifically designed for financial management purposes, in particular to the information-analytical system to identify, assess and determine the effect of the tax risk of the taxpayer, the result of financial and economic activity of the economic entity.; This result is achieved in that the simulator includes new elements: identification of risk factors tax system algorithm identifying risk situations and damage determination of tax and fiscal risk scale effect evaluation on the result of economic operation. Riskoobrazuyuschih tax factors are: the status of the taxpayer, object of taxation, tax base, tax period, tax rate, the procedure of calculation, the terms and procedure for payment of tax amounts. For each of tax risk position of the organization, the taxpayer and the tax authority may differ. In this case, the risk becomes apparent. Quantitative assessment of the taxpayer's tax risk is determined by the onset of damage risk situation, ie the size of the financial implications, is the sum of additional taxes, penalties, fines and costs of pre-trial and judicial resolution of a tax dispute. Determine what part of the financial result may lose the company under the influence of the tax risk, and compare versions of business operations by risk level allows the indicator of the share of tax losses in net income, comparing it with a measure of business success is possible to determine the level of tax risk (acceptable, permissible, critical). 1 s.p.f.