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International Accounting

9(255) - 2013 March

Problems of concept of planning of exit tax checks and way of their decision

Vol. 16, Iss. 9, MARCH 2013

Available online: 4 March 2013

Subject Heading: Taxation

JEL Classification:

Edronova V.N. Doctor of Economic Sciences, Professor, Department "Computer Information Systems of Financial Calculations", the Nizhny Novgorod State University named after N.I. Lobachevski - the National Research University
V.N.Edronova@mail.ru

Podolyako M.N. Applicant, Department "Computer Information Systems of Financial Calculations", the Nizhny Novgorod State University named after N.I. Lobachevski - the National Research University
PodolyakoM@mail.ru

In the article the concept of system of planning of exit tax checks is considered, criteria of an independent assessment of risks for taxpayers from the point of view of validity of their use are analyzed when planning exit tax checks, changes of average values by types of economic activity of several criteria for an assessment of their urgency are investigated.

Keywords: tax control, planning, exit tax check, concept, criterion, assessment, risk

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

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