DIRECTIONS OF RISK-ORIENTED APPROACH IN THE COURSE OF OBJECT SELECTION FOR TAX AUDITS
The article deals with the current directions of implementation and application of risk-based approach in the implementation of one of the areas of tax control - verification activities. The characteristic of tax potential of the taxpayer is given, the mechanism of its assessment is presented. The c...
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| Format: | Article |
| Language: | Russian |
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North Caucasus Federal University
2022-03-01
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| Series: | Вестник Северо-Кавказского федерального университета |
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| Online Access: | https://vestnikskfu.elpub.ru/jour/article/view/649 |
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| _version_ | 1849402045434429440 |
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| author | Violetta Roshchupkina |
| author_facet | Violetta Roshchupkina |
| author_sort | Violetta Roshchupkina |
| collection | DOAJ |
| description | The article deals with the current directions of implementation and application of risk-based approach in the implementation of one of the areas of tax control - verification activities. The characteristic of tax potential of the taxpayer is given, the mechanism of its assessment is presented. The categories of tax risk markers are formulated. |
| format | Article |
| id | doaj-art-1ab4da3ab82a48bca958db9a486f07ef |
| institution | Kabale University |
| issn | 2307-907X |
| language | Russian |
| publishDate | 2022-03-01 |
| publisher | North Caucasus Federal University |
| record_format | Article |
| series | Вестник Северо-Кавказского федерального университета |
| spelling | doaj-art-1ab4da3ab82a48bca958db9a486f07ef2025-08-20T03:37:38ZrusNorth Caucasus Federal UniversityВестник Северо-Кавказского федерального университета2307-907X2022-03-0106158164648DIRECTIONS OF RISK-ORIENTED APPROACH IN THE COURSE OF OBJECT SELECTION FOR TAX AUDITSVioletta Roshchupkina0North-Caucasus Federal UniversityThe article deals with the current directions of implementation and application of risk-based approach in the implementation of one of the areas of tax control - verification activities. The characteristic of tax potential of the taxpayer is given, the mechanism of its assessment is presented. The categories of tax risk markers are formulated.https://vestnikskfu.elpub.ru/jour/article/view/649налогналоговая системаналоговый рискtaxtax systemtax risk |
| spellingShingle | Violetta Roshchupkina DIRECTIONS OF RISK-ORIENTED APPROACH IN THE COURSE OF OBJECT SELECTION FOR TAX AUDITS Вестник Северо-Кавказского федерального университета налог налоговая система налоговый риск tax tax system tax risk |
| title | DIRECTIONS OF RISK-ORIENTED APPROACH IN THE COURSE OF OBJECT SELECTION FOR TAX AUDITS |
| title_full | DIRECTIONS OF RISK-ORIENTED APPROACH IN THE COURSE OF OBJECT SELECTION FOR TAX AUDITS |
| title_fullStr | DIRECTIONS OF RISK-ORIENTED APPROACH IN THE COURSE OF OBJECT SELECTION FOR TAX AUDITS |
| title_full_unstemmed | DIRECTIONS OF RISK-ORIENTED APPROACH IN THE COURSE OF OBJECT SELECTION FOR TAX AUDITS |
| title_short | DIRECTIONS OF RISK-ORIENTED APPROACH IN THE COURSE OF OBJECT SELECTION FOR TAX AUDITS |
| title_sort | directions of risk oriented approach in the course of object selection for tax audits |
| topic | налог налоговая система налоговый риск tax tax system tax risk |
| url | https://vestnikskfu.elpub.ru/jour/article/view/649 |
| work_keys_str_mv | AT violettaroshchupkina directionsofriskorientedapproachinthecourseofobjectselectionfortaxaudits |