Tax Risk Assessment of Tax Control Persons: Regional Aspect
- Authors: Smirnova E.E.1
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Affiliations:
- Financial University under the Government of the Russian Federation
- Issue: Vol 20, No 2 (2024)
- Pages: 265-270
- Section: Finance
- URL: https://journals.eco-vector.com/2541-8025/article/view/633852
- DOI: https://doi.org/10.33693/2541-8025-2024-20-2-265-270
- EDN: https://elibrary.ru/VMBOMP
- ID: 633852
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Abstract
The article analyzes the issues of assessing the tax risks of individuals, tax audits (before and during tax audits). The territorial features of tax control (industry) are considered, Geographical, financial, Innovation and Investment). Key tax schemes identified, Identifying tax risks on individual taxes. The main factors of tax risks in individuals are substantiated, Payments to individuals for certain taxes. Research writing purposes: determining the main tax risks, which arise for taxpayers on separate taxes and to allocate factors of tax risks taking into account regional features. The conclusions received during the research: Estimated current situation on personal income tax, Insurance taxes, VAT at the regional level and the possibilities of eliminating tax risks.
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About the authors
Elena E. Smirnova
Financial University under the Government of the Russian Federation
Author for correspondence.
Email: elenasmirnova@mail.ru
Cand. Sci. (Econ.), Associate Professor, Associate Professor of the Taxes and tax administration Department
Russian Federation, MoscowReferences
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