Objective of Expanding Tax Risk Criteria in a Preliminary Analysis
- Authors: Smirnova E.E.1
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Affiliations:
- Financial University under the Government of the Russian Federation
- Issue: Vol 20, No 3 (2024)
- Pages: 212-216
- Section: Finance
- URL: https://journals.rcsi.science/2541-8025/article/view/263773
- DOI: https://doi.org/10.33693/2541-8025-2024-20-3-212-216
- EDN: https://elibrary.ru/PCRPRV
- ID: 263773
Cite item
Abstract
The article is considered current issues of pre-test analysis, which is an important stage in the control work of tax authorities and affects the increase in the effectiveness of tax control by improving the quality of the selection of taxpayers for inclusion in the plan of on-site tax audits. The criteria applied are considered, how tax risks are assessed. The article also analyzes the possibilities of expanding the list of publicly available criteria for different categories of audited entities. Purposes of writing a research paper: to identify the main issues, Pre-audit analysis of taxpayers, provide additional criteria for assessing tax risks. Conclusions, obtained in the course of the study: directions for improving the quality of pre-test analysis in order to improve the control work of tax authorities.
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##article.viewOnOriginalSite##About the authors
Elena E. Smirnova
Financial University under the Government of the Russian Federation
Author for correspondence.
Email: elenasmirnova@mail.ru
Cand. Sci. (Econ.), Associate Professor, Associate Professor of the Taxes and tax administration Department
Russian Federation, MoscowReferences
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