Compliance with the principle of prudence when conducting compliance procedures in the tax sphere

DOI: 10.33917/mic-1.120.2025.18-28

The freedom of economic activity of enterprises is connected not only with their independence in choosing the sphere of application of forces and means, but also with risks in carrying out entrepreneurial activities. Managing in conditions of uncertainty involves risks, of which we will consider tax risks. The state makes it the duty of enterprises to be attentive to their counterparties. You earn and pay taxes, not forgetting about society. Taxpayers are needed to keep the state machine running.

Tax compliance, as a system of organizational and legal measures aimed at complying with the requirements of tax legislation, acts as an integrative component of tax and management policy, applicable both at the state level and at the level of specific organizations.

Prudence, which implies some caution in making decisions, prevents the occurrence of factors that can later be interpreted by tax inspectors against the benefit of the audited.

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