Assessment of Value-Added Tax Payers’ Risks

Новый университет. Серия «Экономика и право» 2014
Konstantins Vorobjovs, Irina Voronova, Zoja Sundukova

This article presents the results of the study of the possibilities to apply risk management to practical tax administration. The work consists in assessment of the procedure related to verification control of the reliability of the information submitted by value-added tax (VAT) payers and analyzes the possibilities of improving its efficiency using the hierarchy analysis method.

Keywords
risk management in tax administration, hierarchy analysis method, risk assessment, value-added tax
Hyperlink
http://www.universityjournal.ru/econom_14_4.htm

Vorobjovs, K., Voronova, I., Sundukova, Z. Assessment of Value-Added Tax Payers’ Risks. Новый университет. Серия «Экономика и право», 2014, No. 4, pp.15-20. ISSN 2221-7347.

Publication language
Russian (ru)