Use of accounting statements in the assessment of tax risks

The article presents the criteria for assessing the risks for taxpayers, based on the data of the financial statements. The method of calculation and the information base for comparing indicators by which it is possible to assess whether the business meets the expectations of the state represented by the tax service is presented. Tables for collecting initial information and calculating indicators are proposed. A checklist is presented that will allow systematizing the actions of business leaders when introducing a number of indicators for assessing the risk of a tax audit.