Evaluating the Effectiveness of Field Tax Audits

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Evaluating the Effectiveness of Field Tax Audits

Stanislav Savitskiy

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Published in:
Russian Journal of Entrepreneurship
– № 5-2 / May, 2011

Keywords: effectiveness evaluation, expert assessment, integral indicator, ranking, tax agents, tax audit, taxpayers

Citation:
Stanislav Savitskiy (2011). Evaluating the Effectiveness of Field Tax Audits. Russian Journal of Entrepreneurship, 12(5), 204-208. — url: http://bgscience.ru/com/lib/2990

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Abstract:

The article suggests a model for building an integrated indicator for assessing the effectiveness of field tax audits. Application of this model will allow to comprehensively evaluate the effectiveness of field examinations and to formalize the process of evaluation, which should increase its objectivity.

References:
1. Ivanova E. V. Ob otsenke effektivnosti nalogovogo kontrolya // Finansy. – 2008. – № 1.
2. Mokretsov M. P. Kak povysity nalogovuyu distsiplinu // Rossiyskiy nalogovyy kuryer. – 2007. – № 6.
3. Stepanov V. G. Ekonometrika. – M.: MIEMP, 2004. – 96 s.

Evaluating the Effectiveness of Field Tax Audits

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