Risk-Based Approach as a Basic Element of the Tax Security of the States in the BRICS Countries
This study is devoted to a comparative analysis of different models of the risk-based approach used in tax administration in the BRICS countries. The risk-based approach is widely recognized as the fundamental basis for defining and legally consolidating the tasks of tax administration bodies in mod...
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| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Publshing House V.Ема
2024-12-01
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| Series: | BRICS Law Journal |
| Subjects: | |
| Online Access: | https://www.bricslawjournal.com/jour/article/view/1130 |
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