Objective of Expanding Tax Risk Criteria in a Preliminary Analysis

The article is considered current issues of pre-test analysis, which is an important stage in the control work of tax authorities and affects the increase in the effectiveness of tax control by improving the quality of the selection of taxpayers for inclusion in the plan of on-site tax audits. The criteria applied are considered, how tax risks are assessed. The article also analyzes the possibilities of expanding the list of publicly available criteria for different categories of audited entities. Purposes of writing a research paper: to identify the main issues, Pre-audit analysis of taxpayers, provide additional criteria for assessing tax risks. Conclusions, obtained in the course of the study: directions for improving the quality of pre-test analysis in order to improve the control work of tax authorities.

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Publication Details

Journal
Economic problems and legal practice
Published
2024-09-05
DOI
https://doi.org/10.33693/2541-8025-2024-20-3-212-216
Primary Topic
Economic and Fiscal Studies
Type
article
Field-Weighted Citation Impact
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article

Objective of Expanding Tax Risk Criteria in a Preliminary Analysis

E.E. SMIRNOVA
Economic problems and legal practice
Economic and Fiscal Studies
article

Objective of Expanding Tax Risk Criteria in a Preliminary Analysis

E.E. SMIRNOVA
article en

Abstract

The article is considered current issues of pre-test analysis, which is an important stage in the control work of tax authorities and affects the increase in the effectiveness of tax control by improving the quality of the selection of taxpayers for inclusion in the plan of on-site tax audits. The criteria applied are considered, how tax risks are assessed. The article also analyzes the possibilities of expanding the list of publicly available criteria for different categories of audited entities. Purposes of writing a research paper: to identify the main issues, Pre-audit analysis of taxpayers, provide additional criteria for assessing tax risks. Conclusions, obtained in the course of the study: directions for improving the quality of pre-test analysis in order to improve the control work of tax authorities.

Economic problems and legal practiceVol. 20(3)
Financial University (RU)
Openalex Percentile: Top 76%
Economic and Fiscal Studies
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