INTEGRATION OF TAX RISK MANAGEMENT TOOLS INTO THE CONTRACTUAL POLICY OF ENTERPRISES
DOI:
https://doi.org/10.32782/pdau.eco.2025.3.5Keywords:
tax risk, contract policy, fiscal compliance, tax planning, digital integration, enterprise management, tax risk management instrumentsAbstract
In the context of intensified fiscal pressure and increasing regulatory complexity, tax risk management is gaining critical importance for enterprises striving to maintain financial stability and strategic resilience. This article examines the integration of tax risk management instruments into corporate contract policy, enabling alignment between fiscal compliance mechanisms and the terms of business agreements. The purpose of the study is to develop a conceptual and practical approach that combines digital, structural, behavioral, and multi-level elements of tax risk governance with contractual processes. The research identifies a set of key factors influencing tax risk levels, including: volatility of tax burden, lack of transparent compliance procedures, weaknesses in internal control systems, insufficient level of digital transformation, and the risk appetite of management. A classification of the most widespread tax risk management tools is provided, including: effective tax rate (ETR), book–tax differences, early warning systems, automated assessment models, latent class models, risk indicators, and fiscal monitoring strategies. Summarizing the findings, the article proposes an original model for integrating tax risk management instruments into contract policy based on four interrelated principles: digital adaptability (use of intelligent real-time risk assessment systems); structural alignment with contract policy (implementation of risk-adjusted contract standards); multi-level control (integration of tax risk into the enterprise-wide risk management system); and behavioral integration (consideration of institutional context, organizational culture, and managerial risk perception). The practical value of the results lies in enhancing enterprises’ capacity for proactive mitigation of fiscal threats through strategic contract design and the improvement of internal compliance procedures.
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