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International Accounting

17(215) - 2012 May

Improved methods of preliminary analysis of the reporting organizations taxpayers on the basis of standardized analytical procedures

Vol. 15, Iss. 17, MAY 2012

Available online: 15 May 2012

Subject Heading: AUDIT ACTIVITY

JEL Classification:

Каzакоvа N.A. Doctor of Economics, business department, professor of department " Accounting and audit", Russian Economic University named after G.V. Plehanov
axd_audit@mail.ru

Belyakova A.I. head lecturer of department "Accounting and Audit", Russian Economic University named after G.V. Plehanov
elvira.bi@list.ru

Fedchenko E.A. PhD in Economics, associate professor "Accounting, Auditing, and ADP", Kubanski State University
axd_audit@mail.ru

The tax system, value-added tax, as a factor in filling the budget, that the country and improve the real sector of the economy are considered in the article. Tax risks and ways of improving the mechanism of assessing the tax risk to improve efficiency of tax and financial control, in particular, the method of preliminary analysis of the taxpayer, which allows to identify "risk" activities, financial transactions and "critical" parameters are identified and proposed

Keywords: budget, taxation, tax risks, value-added tax, preliminary analysis, efficiency, control

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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April 2024