Home  Journals  Economic Analysis: Theory and Practice  24(327) - 2013 June

Management analysis the effectiveness of field tax audits

Available online: 24 June 2013

Subject Heading: Taxation

JEL Classification: 

In the article the technique of an estimation of efficiency of tax audits, based on the principles of consistency and uniformity are presented. The article reflects the author's approach to the assessment of control activities by public authorities of tax control.

Keywords: tax control, performance, method of analysis of hierarchies on site tax inspections, ranking

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

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