Assessment of Tax Risks of Persons, Professional Income Taxes

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详细

The article analyzes the issues of assessing the tax risks of individuals, Transferred to Professional Income Tax. The features of tax control are considered, in the current economic situation (preventive, Current, Before and after tax audits). The main measures of tax control are highlighted, used to improve its effectiveness, and the implementation of pre-test analysis in the context of identifying tax schemes involving self-employed persons. Suggested options for determining the amount of tax risk. Tax risk matrix developed, which it is advisable to implement in the mobile application «My tax». Purposes of writing a research paper: to identify the main tax risks, Taxpayers who have a tax on professional income and highlight the areas of their assessment. Conclusions, obtained in the course of the study: the current situation on the implementation of tax control of self-employed persons is estimated and the possibilities of eliminating tax risks are considered.

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作者简介

Elena Smirnova

Financial University under the Government of the Russian Federation

编辑信件的主要联系方式.
Email: elenasmirnova@mail.ru

Cand. Sci. (Econ.), Associate Professor, Associate Professor of the Taxes and tax administration Department

俄罗斯联邦, Moscow

参考

  1. Tax Code of the Russian Federation. Part second // Consultant Plus.
  2. The main directions of the budget, tax and customs-tariff policy for 2024 and the planning period of 2025 and 2026 // Consultant Plus.
  3. Kosenkova Yu. Yu. The role of tax instruments in ensuring the financing of small and medium-sized businesses // Issues of regional economy. 2023. № 2 (55). P. 151–159.
  4. Ryakhovsky D.I., Akulov A.Ya., Klychova G.C. Evolution of state regulation of the activity of a specialized body in the field of bankruptcy in the context of the development of the institution of insolvency // Bulletin of the Kazan State Agrarian University. 2023. V. 18. № 1 (69). P. 87–93.
  5. Smirnova E.E. Assessment of tax risks, arising from tax agents on personal income tax // Finance: theory and practice. 2024; 28 (1):64-74.
  6. Smirnova E.E. Identification of Unjustified Tax Benefits in Pre-Verification Analysis //Problems of economics and legal practice. 2023. V. 19. № 2. P. 266–270.
  7. Official website of the Federal Tax Service of Russia. URL: https://www.nalog.ru

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