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THE MAIN CRITERIA FOR AN INDEPENDENT ASSESSMENT OF THE RISKS FOR TAXPAYERS
Makarov Sergey Lvovich
Federal Research and Production Center of JSC "Scientific-Production Enterprise «Polet»
Deputy Head of Planning and Economic Department, Candidate of Economic Sciences
Federal Research and Production Center of JSC "Scientific-Production Enterprise «Polet»
Deputy Head of Planning and Economic Department, Candidate of Economic Sciences
Abstract
This article provides an overview of the main evaluation criteria of taxpayers by tax authorities for field and desk tax audits.
Keywords: business operations, cameral tax inspection, firm - "something ephemeral", material and labor resources, migration of the taxpayer, site inspection, tax base, tax burden, tax returns, zero declaration
Category: 08.00.00 Economics
Article reference:
The main criteria for an independent assessment of the risks for taxpayers // Modern scientific researches and innovations. 2016. № 10 [Electronic journal]. URL: https://web.snauka.ru/en/issues/2016/10/72639
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