Economic Problems and Legal Practice Issue №2 — 2024

Tax Risk Assessment of Tax Control Persons: Regional Aspect
( Pp. 265-270)

Elena E. Smirnova

DOI: 10.33693/2541-8025-2024-20-2-265-270

Elena E. Smirnova Cand. Sci. (Econ.), Associate Professor, Associate Professor of the Taxes and tax administration Department
Financial University under the Government of the Russian Federation
Moscow, Russian Federation

Abstract:

Annotation. 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.

How to Cite:

Smirnova E. E. Tax Risk Assessment of Tax Control Persons: Regional Aspect // ECONOMIC PROBLEMS AND LEGAL PRACTICE. 2024. Vol. 20. № 2. P. 265-270. (in Russ.) DOI: 10.33693/2541-8025-2024-20-2-265-270. EDN: VMBOMP

Reference list:

Tax Code of the Russian Federation. Part second//Union of Right Forces Consultant Plus.
The main directions of the budget, tax and customs-tariff policy for 2024 and the planning period of 2025 and 2026.
Malice N.I. Increasing the role of the tax policy of the Russian Federation in mobilizing financial resources // Finance. 2023. № 1. P. 33–38.
Ryakhovsky D.I., Balakin M.C. Analysis of the impact of the level of tax burden on economic growth: theoretical and empirical aspects // Economics of Sustainable Development. 2022. № 3 (51). P. 119–122.
Smirnova E.E. Assessment of tax risks, arising from tax agents on personal income tax // Finance: theory and practice. 2024; 28 (1):64-74.
Smirnova E.E. Topical issues of identifying unjustified tax benefits //Problems of economics and legal practice. 2023. V. 1. P. 279–283.
Official website of the Federal Tax Service of Russia. URL: https://www.nalog.ru.

Keywords:

taxes, tax control, taxpayers, tax benefits, budget..

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