Home  Journals  Finance and Credit  11(395) - 2010 March

Choice of enterprise for conducting tax audit on basis of analysing business solvency

Available online: 12 March 2010

Subject Heading: THE TAXATION

JEL Classification: 

Referring to standard taxpayer selection criteria offered by Federal Taxation Service, rating authorities determine the preliminary list of enterprises in which conducting tax audit is planned. However, for contracting the preliminary list and more detailed taxpayer selection the author offered to use criteria characterizing solvency and paying capacity of enterprises being chosen for conducting tax audit.
     In the article the author systemizes and enlarges the criteria to lower the probability of choosing enterprises in which tax audit can turn out ineffective. Applying these criteria must become additional and final stage of selection that allows to eliminate unpromising enterprises, in which auditing can point out definite violations but it won’t result in extra budget income because of enterprise insolvency.

Keywords: tax audit, taxpayer selection criteria offered, solvency business, paying capacity of enterprises

View all articles of issue

ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

Journal current issue

Vol. 30, Iss. 3 March 2024

Archive