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Tax Expertise, Analysis and Audit as the Functions of a Tax Consultant
Baburian Lyuba Movsesovna

post-graduate student of the Department of Tax Policy an Customs Tariff Regulation at Financial University under the Government of the Russian Federation

125993, Russia, g. Moscow, ul. Leningradskii Prospekt, 49

lyuba.baburyan@gmail.com

 

 

Abstract.

This article is devoted to the nettlesome issues of tax consulting and tax expertise of commercial organisations. The subject of the research is the financial relations arising between the state, business and tax consultant as the actors of such relations. The object of the research is the tax expertise, tax analysis and tax audit in particular. The author of the article provides a detailed description of the object under research including the contents, theoretical and practical approaches to the matter, and covers the relationship between tax consulting, tax expertise, tax analysis and tax audit. Baburyan pays special attention to the method of tax expertise. The research is based on general methods such as comparison, analogy, classification, generalisation, analysis and synthesis, and expert evaluation method. The author's special contribution to the topic is his classification of tax expertise depending on several features and the methods of complex tax expertise and added value expertise developed by him. The novelty of the research is caused by the fact that the author compares definitions of the object under research and makes a conclusion about their similarity and difference. 

Keywords: taxation, tax examination classification, tax analysis, tax expertise, tax audit, tax consulting, tax examination procedure, tax optimization, tax planning, tax risks

DOI:

10.7256/2454-065X.2018.8.27618

Article was received:

08-10-2018


Review date:

09-10-2018


Publish date:

09-10-2018


This article written in Russian. You can find full text of article in Russian here .

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