Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Integral assessment of tax payers for purposes of planning of field tax inspections
Available online: 1 November 2012 Subject Heading: Taxes and taxation JEL Classification:
The assessment of taxpayers is a basis of planning of field tax audits. In the article the principles of a criterion assessment of taxpayers are offered, their classification on category with the subsequent distribution to groups according to the cumulative income and classification of criteria of risk for planning of field tax audits are considered. The stage-by-stage technique of an integrated assessment of taxpayers with calculation of a cumulative rating of the tax risks is developed, allowing to define objects consistently and effectively for carrying out the field tax audits. Keywords: planning, site inspection, category of taxpayers, total income, sequence selection criterion evaluation, classification criteria, overall rating of tax risks, ranked number |
ISSN 2311-8768 (Online)
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