DIRECTIONS OF RISK-ORIENTED APPROACH IN THE COURSE OF OBJECT SELECTION FOR TAX AUDITS

Abstract

The article deals with the current directions of implementation and application of risk-based approach in the implementation of one of the areas of tax control - verification activities. The characteristic of tax potential of the taxpayer is given, the mechanism of its assessment is presented. The categories of tax risk markers are formulated.

Keywords

• налог
• налоговая система
• налоговый риск
• tax
• tax system
• tax risk