Financial Analytics: Science and Experience

Abstracting and Indexing

РИНЦ
Referativny Zhurnal VINITI RAS
Worldcat
Google Scholar

Online available

Eastview
eLIBRARY.RU
Biblioclub

Home

Journals

Financial Analytics: Science and Experience

40(130) - 2012 October

Integral assessment of tax payers for purposes of planning of field tax inspections

Vol. 5, Iss. 40, OCTOBER 2012

Available online: 1 November 2012

Subject Heading: Taxes and taxation

JEL Classification:

Edronova V.N. Doctor of Economics, Professor of department "Computer Information Systems of Financial Calculations", the Financial department, the Nizhny Novgorod State University named after N.I. Lobachevsky
V.N.Edronova@mail.ru

Podolyako M.N. Applicant of department "Computer Information Systems of Financial Calculations", the financial department, the Nizhny Novgorod State University named after N.I. Lobachevsky
PodolyakoM@mail.ru

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

View all articles of issue

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

Journal current issue

Vol. 17, Iss. 1

March 2024