Pacific national university Main page Bulletin of Pacific national university

UDC 336.226(075)

© S. N. Soldatkin, A. V. Tyutyugina, 2011

IMPROVEMENT OF THE METHODOLOGY OF ENTERPRISE TAX BURDEN ASSESSMENT FOR TAX CONTROL

Planning the activities of tax control the tax authorities apply the criteria of selection of taxpayers which are listed in the Concept of planning field tax audits. Degree of tax risk for taxpayers and the state depends on the validity of such selection. However, even the first criterion of the Concept has to be revised.

Keywords: tax burden, tax control, Concept of planning filed tax audits, added value.

References:

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