Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
On analytical component of tax administration
Available online: 14 November 2012 Subject Heading: Tax policy JEL Classification:
In the article the review of the concepts and techniques of tax administration based on the methods of the economic analysis is made. Some problems and results of application in practice of criteria of an assessment of tax risks are analyzed. The role and the content of analytical procedures at implementation of controllable transactions are defined. Keywords: taxes, tax control procedures, criteria, risks, affiliate persons, controllable transactions, profitability, income, prices |
ISSN 2311-8725 (Online)
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