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Published in journal "Taxes and Taxation", 2009-1 in rubric "ORGANIZATION AND METHODS OF TAX CONTROL", pages 0-0.
Resume: The author considers that not all of the tax risks appear out of taxpayer activities. For example tax risks may appear due to application of independent criteria by the tax bodies in order to establish candidates for field tax inspection. The author establishes criteria, causing tax risks for the taxpayer, and analyzes their content, offers a complex of means of security, to lower tax risks.
Keywords: tax control, tax risks, planning criteria, tax schemes, tax control.
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