Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat LCCN Permalink Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Procedure of risk assessment for individual tax payers engaged in entrepreneurial activities based on public criteria of tax payer selection for field tax inspections
Available online: 17 September 2009 Subject Heading: Tax policy JEL Classification:
Specific features of the algorithm for selecting objects for field tax inspections are as follows: extension of analytical methods of inspections; multi-level study of tax payer operating rates; integrated decisions on field tax inspections. Besides, tax payers can individually assess the risk of field inspection based on public criteria of Russian Federal Tax Service, mainly meant for corporate tax payers. The article proposes to establish a matrix of assessment criteria for individual tax payer risks based on the public methodology in order to justify the need/probability of the field tax inspection. Keywords: field tax inspections, public selection criteria, risks of individual tax payers |
ISSN 2311-8709 (Online)
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