Sources and Control Strategies of Corporate Tax Risks

Abstract

 Against the dual backdrop of economic globalization and the increasing complexity of tax regulations, corporate tax risk has become a key factor affecting enterprises' financial health, reputation, and sustainable development. Traditional tax risk management models rely on manual experience and post-event remedies, which struggle to address challenges arising from frequent policy changes and rapid business development. This paper systematically analyzes the sources of corporate tax risks from three dimensions: internal drivers, external policy environment, and industry characteristics. It constructs a tax risk control framework that integrates dynamic quantification and intelligent decision-making, covering core links such as data collection, indicator system construction, mathematical model application, and risk response strategies. Through scenario-based practical cases—including associated transaction management in the manufacturing industry, compliance management in cross-border e-commerce, and tax optimization in the service industry—the paper verifies the effectiveness of this framework. It provides theoretical support and practical paths for enterprises to enhance tax risk prevention and control capabilities, reduce compliance costs, and achieve the intelligent transformation of tax management.