DIRECTIONS OF RISK-ORIENTED APPROACH IN THE COURSE OF OBJECT SELECTION FOR TAX AUDITS
The article deals with the current directions of implementation and application of risk-based approach in the implementation of one of the areas of tax control - verification activities. The characteristic of tax potential of the taxpayer is given, the mechanism of its assessment is presented. The c...
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| Hlavní autor: | |
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| Médium: | Artigo |
| Jazyk: | Russo |
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North Caucasus Federal University
2022-03-01
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| Edice: | Вестник Северо-Кавказского федерального университета |
| Témata: | |
| On-line přístup: | https://vestnikskfu.elpub.ru/jour/article/view/649 |
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