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Oсновные подходы к обеспечению принципа должной осмотрительности при выборе контрагента

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cris.sourceIdoai:irek.ase.md:123456789/1397
dc.creatorШвец, Оксана
dc.date2021-11-26T08:10:07Z
dc.date2021-11-26T08:10:07Z
dc.date2020-04
dc.date.accessioned2023-11-13T20:54:04Z
dc.date.available2023-11-13T20:54:04Z
dc.descriptionШВЕЦ, Оксана. Oсновные подходы к обеспечению принципа должной осмотрительности при выборе контрагента = Main Approaches to Ensuring Due Diligence When Choosing a Contracting Party. In: Conferința internațională științifică de contabilitate, ISCA 2020 = International scientific conference on accounting, ISCA 2020 [online]: Culegere de articole științifice, 9 Edition, April 2-3, 2020. Chişinău: ASEM, 2020, pp. 202-209. ISBN 978-9975-75-989-2.
dc.descriptionThe article considers the conditions for implementing the principle of due diligence in an enterprise in order to ensure its economic security. This study is aimed at reviewing the developed methods of observing the principle of due diligence in the contractual work of enterprises. Special attention is paid to the consideration of this principle from the point of view of its consolidation in the Russian accounting and tax legislation. The analysis of the regulatory framework for due diligence in dealing with counterparties in Russia also addresses the relationship between such concepts as "due diligence", "tax benefit" and "tax risks". During the research, the following methods were used: comparison, generalization, analysis. The result of the presented research was to determine the main directions for improving the mechanism for implementing the principle of due diligence in conducting business. JEL: M49; CZU: [657.6+657.92]:347.7.
dc.formatapplication/pdf
dc.identifier978-9975-75-989-2
dc.identifierhttps://irek.ase.md:443/xmlui/handle/123456789/1397
dc.identifier.urihttps://cris.ase.md/handle/123456789/4820
dc.languageother
dc.publisherASEM
dc.subjecteconomic security
dc.subjectdue diligence
dc.subjectcontracting party
dc.subjecttax risks
dc.titleOсновные подходы к обеспечению принципа должной осмотрительности при выборе контрагента
dc.titleMain Approaches to Ensuring Due Diligence When Choosing a Contracting Party
dc.typeArticle
dspace.entity.typePublication
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