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The application of risk-oriented approach in the tax control

The application of risk-oriented approach in the tax control

Journal of Economic Regulation, , Vol. 2 (no. 2),
p. 84-96

The methods of control effects on the taxpayer are considered in the article. The need and the possible effects of different tax control measures types are assessed. The concepts of tax risks, their classifi cation, risk management of fi scal control are investigated. The implementation and realization processes of inspections are analyzed.


Keywords: tax control; tax risk; the policy of the tax authorities

References:
  • Концепция системы планирования выездных налоговых проверок. Утверждена Приказом ФНС России от 30.05.2007 г. № ММ-3-06/333@ (http://www.nalog.ru). Официальный сайт ФНС РФ.
Publisher: Ltd. "Humanitarian perspectives"
Founder: Ltd. "Humanitarian perspectives"
ISSN: 2078-5429