Financial Analytics: Science and Experience

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Financial Analytics: Science and Experience

34(76) - 2011 September

Systematization of standard criteria of choosing taxpayers for field tax audit

Vol. 4, Iss. 34, SEPTEMBER 2011

Available online: 4 October 2011

Subject Heading: Taxes and taxation

JEL Classification:

Chukhnina G.Ya. Associate professor of economic sciences, the chair of theory of finance, credit and taxation, Volgograd state university
chukhnina@mail.ru

Kirov A.V. Associate professor of economic sciences, deputy head of the Federal taxation service directorate for Nizhniy Novgorod region
av_kirov@mail.ru

In the article it is given the characteristic of the standard criteria of the selection of taxpayers for the visiting tax checking, which are systematized on five groups with the indication of the value of criterion and information sources for determining the specific criterion.

Keywords: taxpayer, checking, criterion, selection, source, the information

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ISSN 2311-8768 (Online)
ISSN 2073-4484 (Print)

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