Open AccessCriteria for self-assessment of risks for taxpayers.
Author(s) -
Mariya Voevodina,
Anna A. Kurashova
Publication year - 2020
Publication title -
russian journal of management
Language(s) - English
Resource type - Journals
eISSN - 2500-1469
pISSN - 2409-6024
DOI - 10.29039/2409-6024-2020-8-1-71-75
Subject(s) - audit , tax planning , field (mathematics) , point (geometry) , business , accounting , process (computing) , risk assessment , actuarial science , risk analysis (engineering) , operations management , process management , computer science , economics , double taxation , finance , tax avoidance , computer security , mathematics , geometry , pure mathematics , operating system
The article analyzes the concept of the planning system for field tax audits, analyzes the criteria for an independent risk assessment for taxpayers from the point of view of the appropriateness of their use in planning field tax audits, considers the planning process for field tax audits, and examines the changes made to the original version of this concept.