Conceptual Bases of Forming the Planning System of Tax Inspections

被引：0

作者：

Aytkhozhina, Gulnar S. ^{[1
]}

机构：

[1] Omsk State Univ, Econ Taxes & Taxat Dept, Pl Litskevlcha 1, Omsk 644077, Russia

来源：

UPRAVLENETS-THE MANAGER | 2013年 / 03期

关键词：

TAX CONTROL; TAX INSPECTIONS; PLANNING SYSTEM; TAX RISKS; RISK MANAGEMENT;

D O I：

暂无

中图分类号：

C93 [管理学];

学科分类号：

12 ; 1201 ; 1202 ; 120202 ;

摘要：

Theoretical and methodological bases of tax inspection planning system are considered. The author proposes and justifies the conceptual model of the planning system for on-site audit as an element of tax administration aimed at increasing the quality of tax relations.

引用

页码：69 / 73

页数：5