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Economic Analysis: Theory and Practice
 

The economic analysis, classification and estimation of the tax risks in decriminalization of the tax relations

Vol. 9, Iss. 25, AUGUST 2010

Available online: 20 August 2010

Subject Heading: ASSESSMENT OF TAX RISKS

JEL Classification: 

Timofeeva I.Y. candidate of economic sciences, senior lecturer, officer of police, Moscow university of Ministry of the interior of Russia, Smolensk branch
innatimoff@pochta.ru

In the modern world tax offences get more and more wide scales, generate serious problems and threats for stability and safety of a society, cause a damage to economy development. The given work offers the author's approach to concept and essence of the tax risks, their classification and estimation which have the specific features. It is concluded that economic classification, the analysis and an estimation of the tax risks is one of the modern methods of decriminalization of the tax relations.

Keywords: tax safety, decriminalization of tax relations, tax risk, classification and estimation

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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