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Financial Analytics: Science and Experience
 

Improvement of carrying out the pretest analysis for purpose of increase in productivity of exit tax checks

Vol. 6, Iss. 26, JULY 2013

Available online: 11 July 2013

Subject Heading: Tax regulation

JEL Classification: 

Egorova E.N. PhD in Economics, Associate Professor, the Department of Finance, the Russian State University of Tourism and Service
egelni@yandex.ru

Savin D.A. Graduate Student of the Department of Finance, the Russian State University of Tourism and Service
blogfiscal@yandex.ru

In the article the analysis of efficiency of examination of tax authorities is carried out. The methodological basics of carrying out are covered by tax authorities of the pretest analysis, the offers on its improvement for increase in efficiency of exit tax checks are revealed and proved.

Keywords: efficiency, examination, pretest analysis, criterion, assessment, risk

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

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