Молочнохозяйственный вестник, №3 (11), III кв. 2013
83
Экономические науки
The introduction of a risk-based approach to the method-
ology of tax control
Selina Marina Nikolaevna,
Can.ofScience (Economics), associate professor of the
Finance and Credit Chair
e-mail:
art-fish.smn@mail.ruThe N.V.Vereshchagin Vologda State Dairy Farming Academy
Abstract:
The efficiency of the tax systemdepends on the quality of itsmanagement.
Risk management will identify taxpayers who hide taxes. In this article, the size of the
risk is deemed to defaulters.
Keywords:
tax structure, tax administration, tax control, tax risk, taxpayer, tax.
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