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National Interests: Priorities and Security
 

Monitoring of state tax risk as mechanism for improving the efficiency of tax administration

Vol. 9, Iss. 41, NOVEMBER 2013

Available online: 14 November 2013

Subject Heading: THREATS AND SECURITY

JEL Classification: 

Savina O.N. PhD in Economics, Associate Professor, the Department of Taxes, the Financial University under the Government of the Russian Federation
osavina-v@rambler.ru

In the article proposals on the organization of monitoring of tax risks for the state which will allow increasing efficiency of practical management of tax risks are stated, to expect negative consequences of functioning of the mechanism of the taxation, and also will form a basis for the subsequent researches of problems of optimization of risks of tax system. Today monitoring of tax risks at macro level is limited to control of tax revenues which is reduced to the accounting of tax revenues in the budget.

Keywords: tax risks, organization of monitoring, assessment of tax risks, tax risk management, optimization of tax risks

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ISSN 2311-875X (Online)
ISSN 2073-2872 (Print)

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