Scientific journal
European Student Scientific Journal
ISSN 2310-3094
ISSN 2310-3094
CONCEPTUAL APPROACHES TO THE CONTROL OF THE TAX BURDEN AND TAX RISK ASSESSMENT FOR TRADE ORGANIZATIONS.
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Tax legislation today is changing quite often, constantly introduced what - or any kind of innovation. In this position, taxpayers must keep track of all the possible change , analyze the creditworthiness of its organizations, and calculate their tax risks in order to avoid the possibility of unscheduled site inspection . Order of the Federal Tax Service of Russia from 30.05.2007 № MM - 3 06/ 333 @ approved the Concept planning of field tax audits and Public criteria for self-assessment of risk to the taxpayer used the tax authorities in the selection of sites for field tax audits . This technique consists of 12 criteria , each of which shows the economic condition of the organization at this time. With this concept , not only the tax authorities , but are themselves taxpayers can carry out the analysis of the enterprise, thereby preventing themselves of the possibility of an unscheduled tax audit.
tax audit
economic analysis
Tax risks