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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.of

Science (Economics), associate professor of the

Finance and Credit Chair

e-mail:

art-fish.smn@mail.ru

The 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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