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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| Hovedforfatter: | |
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| Format: | Artigo |
| Sprog: | Russo |
| Udgivet: |
North Caucasus Federal University
2022-03-01
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| Serier: | Вестник Северо-Кавказского федерального университета |
| Fag: | |
| Online adgang: | https://vestnikskfu.elpub.ru/jour/article/view/649 |
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