Oсновные подходы к обеспечению принципа должной осмотрительности при выборе контрагента

Abstract

The 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.