Open AccessCriteria for the analysis of accounting statements in identifying tax offenses (crimes)
Author(s) -
Дмитрий Назарычев,
Dmitriy Nazarychev,
Олег Трофимов,
Олег Трофимов,
Дмитрий Зеленов,
Dmitriy Zelenov
Publication year - 2019
Publication title -
na straže èkonomiki
Language(s) - English
Resource type - Journals
ISSN - 2588-0071
DOI - 10.36511/2588-0071-2019-3-32-37
Subject(s) - accounting , christian ministry , business , political science , law
The article discusses the indicators of accounting and tax reporting as criteria that need to be analyzed by employees of tax authorities or units of the Ministry of Internal Affairs of the Ministry of Internal Affairs of Russia when conducting documentary studies to identify and disclose signs or traces of tax offenses (crimes).