Home  Journals  Finance and Credit  43(475) - 2011 November

Technology of the planning field tax audits

Available online: 22 November 2011

Subject Heading: Financial control

JEL Classification: 

In the article it is marked that planning field tax audits is a base of the tax checking. The Strategy on utter tax checking is replaced by selective checking. In the article it is based technology of the using the selective checking in According to its ultimate goal which consists in orientation of employees of tax organ on execution service function, as well as the formation of a taxpayer need a stable self-assessment of the risks, connected with the planning field tax audits.

Keywords: tax checking, selection object for undertaking the exit tax check, of the condition for calculus and payment of the taxes, increasing of the culture of the taxation

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

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