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ИД «Финансы и кредит»






Economic Analysis: Theory and Practice

On analytical component of tax administration

Vol. 11, Iss. 42, NOVEMBER 2012

Available online: 14 November 2012

Subject Heading: Tax policy

JEL Classification: 

Malyshev S.A. PhD in Economics, Deputy Head of the Federal Taxation Agency of the Russian Federation, Branch in Nizhny Novgorod Region

Osipova T.I. PhD in Economics, Associate Professor of department “Taxation Systems”, the Nizhny Novgorod State University

Shashkina M.E. PhD in Economics, Senior Lecturer of department “Banking”, the Nizhny Novgorod State University

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

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

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Vol. 20, Iss. 8
August 2021