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National Interests: Priorities and Security
 

Tax risks in the process of value added taxes

Vol. 6, Iss. 16, JULY 2010

Available online: 19 July 2010

Subject Heading: THREATS AND SECURITY

JEL Classification: 

Okun A.S. Ph.D., Associate Professor, Department of Economic Analysis, Statistics and Finance, Kuban State University
n121ha@rambler.ru

Tkachev A.V. Auditor «Audit-Professional»
n121ha@rambler.ru

Okun S.A. economist «Audit-Professional»
n121ha@rambler.ru

This article is devoted to the problems of taxation of value added and the process of becoming at the same tax risks. The author focuses attention on the nature of tax risk and relationships that occur during the formation of value added. Perpetrated tax offenses constitute a direct threat to financial security, and simulate the structure of tax risks.

Keywords: tax risks, value added, economic security, tax offenses, tax system, value-added tax, the surplus product, profit, the object of taxation

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ISSN 2311-875X (Online)
ISSN 2073-2872 (Print)

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