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Finance and Credit
 

Approach to classification of tax risks

Vol. 17, Iss. 44, NOVEMBER 2011

Available online: 25 November 2011

Subject Heading: Taxation

JEL Classification: 

Semenova O.S. Deputy Head of department “Analytical department of Federal Tax Service”
olga_fns@mail.ru

Management of tax risks is an important element of activities both for taxpayers and for public authorities. In this connection the structuring of knowledge of tax risks is required for effective management and development of theoretical basis of tax risks. This article gives the classification based on reasons of taxpayers’ and public tax risks.

Keywords: tax, tax risks, government, taxpayer, classification of tax risks, areas of tax risks

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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