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Taxes and Taxation
Reference:

Mitrofanova, I. A., Khokhlova S. V. Economic Evaluation of Tax Risks: Inter-Country Comparison

Abstract: The article contains a comparative analysis of tax legislation of Russia and USA. The author performs economic evaluation of tax risks and describes the grounds for improving the Russian method of electing candidates for tax control based on American experience. The author also describes American criteria for assigning candidates for tax inspection in order to increase awareness of Russian taxpayers about foreign tax control. The author also makes recommendations how to decrease tax risks in Russian business.

Keywords:

taxes and taxation, tax system, tax risk, tax control, tax inspection, tax service, small business, entrepreneur, assessment criteria, tax declaration.

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