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Taxes and Taxation
Reference:

Tutugina, A. V. Unprofi tability of an Enterprise as a Sign of Irresponsibility of a Taxpayer for the Purpose of Planning Field Tax Inspections and as a Source of Tax Risks for State Institutions and Taxpayers

Abstract: Federal Tax Service of Russia has developed the Conception of Planning of Field Tax Trips. The Conception offers 12 criteria for selecting taxpayers to check. The present article contains critical analysis concerning the second, seventh and eleventh criteria of the Conception and suggests corrective measures to minimize tax risks for state institutions and responsible taxpayers.


Keywords:

taxes and taxation, control, conceptions, criteria, losses, professional deductions, profi tability, planning, fi eld inspections, risks.


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