ĐÁNH GIÁ KHẢ NĂNG KIỂM SOÁT RỦI RO VỀ THUẾ CỦA DOANH NGHIỆP VỪA VÀ NHỎ TRÊN ĐỊA BÀN TỈNH THANH HÓA

Abstract

Controlling tax risks is extremely necessary for businesses in general and small and medium-sized enterprises in Thanh Hoa province in particular. The research aims to systematize basic theoretical issues about tax risk control, build a measurement scale for determining control goals, identifying and evaluating tax risks, and measuring control activities. Based on the results of a survey of managers at small and medium-sized enterprises in Thanh Hoa province, the authors assessed the ability of these enterprises to control tax risks, thereby proposing some recommendations in order to improve the risk control efficienc, minimize tax risks and losses.