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Taxes and Taxation
Reference:

Aytkhozhina, G. S. Methodological support of performance and efÞ ciency assessment of tax inspection planning

Abstract: The article is devoted to the problem of performance assessment of planning as a part of preparation for a field tax inspection. The author reveals the insufficient theoretical and practical development of the issue and proves the significance and necessity in performance assessment as a tool for developing the planning system. The author also summarizes the requirements for establishment of the system of key indicators of performance and efficiency of tax inspection planning and the settled practice. The author also suggests and proves her own assessment method aimed at obtaining justified results and discovering the internal reserves for further improvement of the planning system. The author also describes the scope of her method and areas of application at different levels of the tax control planning.

Keywords:

tax control, tax inspections, planning system, method of performance assessment.

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