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Improving the Third Criterion of the Concept of On-Site Tax Inspection Planning


Anna Tyutyugina
(about the author)

Tyutyugina Anna Viktorovna – Postgraduate Student, Senior Lecturer, Department of Taxes and Taxation, Financier Faculty, Khabarovsk State Academy of Economics and Law

Published in:
Russian Journal of Entrepreneurship
– № 16 / August, 2012



Keywords: concept, criteria, deduction for value added tax, system of on-site tax audit planning, tax risks


Citation:
Anna Tyutyugina (2012). Improving the Third Criterion of the Concept of On-Site Tax Inspection Planning. Russian Journal of Entrepreneurship, 13(16), 130-134. — url: http://bgscience.ru/com/lib/3793


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Abstract:

The article presents the critical comments on the content of the third criterion of the concept of on-site tax audit planning and provides recommendations for its improvement.







References:
1. Prikaz FNS ot 30.05.2007 g. № MM-3-06/333@ (red. ot 08.04.2011) «Ob utverzhdenii Kontseptsii sistemy planirovaniya vyezdnyh nalogovyh proverok».
2. Soldatkin S.N., Tyutyugina A.V. Sovershenstvovanie metodiki otsenki nalogovoy nagruzki predpriyatiya dlya tseley nalogovogo kontrolya // Vestnik TOGU. − 2011. − № 1
3. Khabarovskiy kray v tsifrakh. 2011: Krat. stat. sb. /Khabarovskstat. − Khabarovsk, 2011.