Аннотация: Modern financial and economic situation in the country indicates that the prospects for further reductions in tax revenues and, consequently, budget revenues are becoming more real. Under these circumstances tax risks, risk factors and risk minimization should be the priorities. The author of the article examines tax risks from the perspective of the state, i.e. as potential financial losses due to the shortfall in tax revenues into the budgets of the respective levels of the budget system. The author of the article emphazises the need to monitor tax risks when planning tax revenues and to manage these tax risks in order to minimize their impact.  The researcher has also analyzed control activities conducted by the tax authorities of the Republic of Mordovia, in particular, efficiency of field tax audits, and investigated the most common options and schemes of tax evasion that increase tax risks. The author offers her own method for detecting, identifying and minimizing the negative impact of risks on the level of tax revenues into the budgetary system of the country. The author's method consists of the following four successive stages: 1) identification of tax risks; 2) assessment of tax risks; 3) making management decisions; 4) monitoring the implementation of management decisions.    

Ключевые слова: risk, tax, tax inspection, tax abuse, additional charge, identification, risk assessment, risk factors, risk minimization, risk management

Библиография:
Kontseptsiya sistemy planirovaniya vyezdnykh nalogovykh proverok : Prikaz FNS Rossii ot 30.05.2007 g. № MM-Z-06/333@ [Elektronnyy resurs]. Dostup iz sprav.-pravovoy sistemy «Konsul'tantPlyus».
Aytkhozhina G. S. Otsenka nalogovykh riskov dlya tseley planirovaniya nalogovogo kontrolya // Problemy sovremennoy ekonomiki (Novosibirsk). – 2011. –№ 3-2. – S. 178-182.
Efremova T. A. Sovershenstvovanie organizatsii planirovaniya i provedeniya nalogovykh proverok kak neobkhodimoe uslovie povysheniya ikh kachestva i rezul'tativnosti // Nalogi i finansovoe pravo. – 2014. – № 11. –S. 95-102.
Nalogovye pravonarusheniya i otvetstvennost' za ikh sovershenie. // Nalogovye pravonarusheniya i prestupleniya. – 2011. – № 4. [Elektronnyy resurs]. URL: http://nalogprest.ucoz.ru/NPParhiv/NPP_4-2011-seit-.pdf (data obrashcheniya 29.01.2015)
Pimenov N. A. Fiskal'nye riski v sisteme nalogovoy bezopasnosti predpriyatiy i gosudarstva // Nalogi. – 2010. – № 4. – S. 10-13.
Filippova N. A., Efremova T. A. Povyshenie rezul'tativnosti nalogovogo kontrolya: teoriya i praktika. monografiya. – Saransk: Ruzaevskiy pechatnik, 2010. – 160 s.

References (transliteration):
Kontseptsiya sistemy planirovaniya vyezdnykh nalogovykh proverok : Prikaz FNS Rossii ot 30.05.2007 g. № MM-Z-06/333@ [Elektronnyy resurs]. Dostup iz sprav.-pravovoy sistemy «Konsul'tantPlyus».
Aytkhozhina G. S. Otsenka nalogovykh riskov dlya tseley planirovaniya nalogovogo kontrolya // Problemy sovremennoy ekonomiki (Novosibirsk). – 2011. –№ 3-2. – S. 178-182.
Efremova T. A. Sovershenstvovanie organizatsii planirovaniya i provedeniya nalogovykh proverok kak neobkhodimoe uslovie povysheniya ikh kachestva i rezul'tativnosti // Nalogi i finansovoe pravo. – 2014. – № 11. –S. 95-102.
Nalogovye pravonarusheniya i otvetstvennost' za ikh sovershenie. // Nalogovye pravonarusheniya i prestupleniya. – 2011. – № 4. [Elektronnyy resurs]. URL: http://nalogprest.ucoz.ru/NPParhiv/NPP_4-2011-seit-.pdf (data obrashcheniya 29.01.2015)
Pimenov N. A. Fiskal'nye riski v sisteme nalogovoy bezopasnosti predpriyatiy i gosudarstva // Nalogi. – 2010. – № 4. – S. 10-13.
Filippova N. A., Efremova T. A. Povyshenie rezul'tativnosti nalogovogo kontrolya: teoriya i praktika. monografiya. – Saransk: Ruzaevskiy pechatnik, 2010. – 160 s.

Аннотация: Tax control provides timely and complete flow of tax revenues in the budget of the Russian Federation. One of the most effective forms of tax control is on-site tax inspections, as many violations in the sphere of tax collection can be detected only in the course of their implementation. However, such inspections require careful selection of taxpayers. The aim of the article is to analyze the current practice of on-site tax inspections and to outline possible measures for planning, organizing and realization of such inspections. The author uses the methods of analysis and synthesis, scientific abstraction, comparison, generalization and other scientific methods. The article analyzes results of on-site tax inspections held by Russian tax authorities and reveals several peculiarities of the methods of a test inspection that are based on a qualitative choice of the subject of such an inspection. The author gives proof of reasonability of application of modern information technologies in the process of organization and carrying out of such inspections.

Ключевые слова: tax risk, planning, tax payer, pre-verification analysis, tax control, tax authority, on-side tax inspection, automation, effectiveness, tax violation

Библиография:
Guseva T. A. Kak effektivnee provesti nalogovuyu proverku [Elektronnyy resurs] / T. A. Guseva// Finansy – 2011. – № 2 – Rezhim dostupa: http://www.consultant.ru/
Efremova T. A. Modernizatsiya i informatizatsiya nalogovykh organov Rossii: problemy i perspektivy / T. A. Efremova, L. I. Efremova // Nalogi i nalogooblozhenie. – 2012. – № 8. – S. 45–53.
Efremova T.A. Ispol'zovanie informatsionnykh tekhnologiy v protsesse provedeniya nalogovogo kontrolya // Rossiyskoe predprinimatel'stvo. – 2008. – № 3 Vyp. 1 (107). – S. 185–189.
Efremova T.A. Sovershenstvovanie organizatsii planirovaniya i provedeniya nalogovykh proverok kak neobkhodimoe uslovie povysheniya ikh kachestva i rezul'tativnosti // Nalogi i finansovoe pravo. – №11. – 2014. – S. 95–102.
Nikulina E. V. O problemakh effektivnosti planirovaniya vyezdnykh nalogovykh proverok [Elektronnyy resurs] / E. V. Nikulina // Teoriya i praktika obshchestvennogo razvitiya – 2011. – № 6 – Rezhim dostupa: http://teoria-practica.ru/-6-2011/economics/nikulina.pdf
Sirazova T. P. Predproverochnyy analiz v organizatsii nalogovogo kontrolya / T. P. Sirazova // Izvestiya Irkutskoy gosudarstvennoy akademii – 2011. – № 4 – Rezhim dostupa: http://eizvestia.isea.ru
T. V. Shevtsova: «Blagodarya otkazu ot total'nogo kontrolya i orientatsii kontrol'noy raboty na zony riska i vyyavlenie skhem FNS Rossii udalos' dobit'sya zametnykh rezul'tatov» [Elektronnyy resurs]. – Rezhim dostupa : http://www.rnk.ru/article/144242-tv-shevtsova-blagodarya-otkazu-ot-totalnogo-kontrolya-i-orientatsii-kontrolnoy-raboty-na
Filippova N. A. Povyshenie rezul'tativnosti nalogovogo kontrolya: teoriya i praktika : monografiya / N. A. Filippova, T. A. Efremova. – Saransk: Ruzaevskiy pechatnik, 2010. – 160 s.
Keleynikova S.V., Samygin D.Yu., Khrustalev B.B. Analiz i planirovanie nalogovykh proverok: rakurs rayonnoy inspektsii // Nalogi i nalogooblozhenie. - 2014. - 10. - C. 919 - 925. DOI: 10.7256/1812-8688.2014.10.13234.
G.S. Aytkhozhina Metodicheskoe obespechenie otsenki
rezul'tativnosti i effektivnosti
planirovaniya nalogovoy proverki // Nalogi i nalogooblozhenie. - 2012. - 7. - C. 42 - 50.

References (transliteration):
Guseva T. A. Kak effektivnee provesti nalogovuyu proverku [Elektronnyy resurs] / T. A. Guseva// Finansy – 2011. – № 2 – Rezhim dostupa: http://www.consultant.ru/
Efremova T. A. Modernizatsiya i informatizatsiya nalogovykh organov Rossii: problemy i perspektivy / T. A. Efremova, L. I. Efremova // Nalogi i nalogooblozhenie. – 2012. – № 8. – S. 45–53.
Efremova T.A. Ispol'zovanie informatsionnykh tekhnologiy v protsesse provedeniya nalogovogo kontrolya // Rossiyskoe predprinimatel'stvo. – 2008. – № 3 Vyp. 1 (107). – S. 185–189.
Efremova T.A. Sovershenstvovanie organizatsii planirovaniya i provedeniya nalogovykh proverok kak neobkhodimoe uslovie povysheniya ikh kachestva i rezul'tativnosti // Nalogi i finansovoe pravo. – №11. – 2014. – S. 95–102.
Nikulina E. V. O problemakh effektivnosti planirovaniya vyezdnykh nalogovykh proverok [Elektronnyy resurs] / E. V. Nikulina // Teoriya i praktika obshchestvennogo razvitiya – 2011. – № 6 – Rezhim dostupa: http://teoria-practica.ru/-6-2011/economics/nikulina.pdf
Sirazova T. P. Predproverochnyy analiz v organizatsii nalogovogo kontrolya / T. P. Sirazova // Izvestiya Irkutskoy gosudarstvennoy akademii – 2011. – № 4 – Rezhim dostupa: http://eizvestia.isea.ru
T. V. Shevtsova: «Blagodarya otkazu ot total'nogo kontrolya i orientatsii kontrol'noy raboty na zony riska i vyyavlenie skhem FNS Rossii udalos' dobit'sya zametnykh rezul'tatov» [Elektronnyy resurs]. – Rezhim dostupa : http://www.rnk.ru/article/144242-tv-shevtsova-blagodarya-otkazu-ot-totalnogo-kontrolya-i-orientatsii-kontrolnoy-raboty-na
Filippova N. A. Povyshenie rezul'tativnosti nalogovogo kontrolya: teoriya i praktika : monografiya / N. A. Filippova, T. A. Efremova. – Saransk: Ruzaevskiy pechatnik, 2010. – 160 s.
Keleynikova S.V., Samygin D.Yu., Khrustalev B.B. Analiz i planirovanie nalogovykh proverok: rakurs rayonnoy inspektsii // Nalogi i nalogooblozhenie. - 2014. - 10. - C. 919 - 925. DOI: 10.7256/1812-8688.2014.10.13234.
G.S. Aytkhozhina Metodicheskoe obespechenie otsenki
rezul'tativnosti i effektivnosti
planirovaniya nalogovoy proverki // Nalogi i nalogooblozhenie. - 2012. - 7. - C. 42 - 50.

Аннотация: The study focuses on economic relations arising in the process of control over the execution of tax obligations by agricultural producers in Russia. The control over execution of tax obligations by agricultural producers in Russia is a complex system of interconnected and interdependent elements between the taxpayer — agricultural producer — and the state and it is based on the convergence of tax functions and elasticity of the tax system. In authors’ opinion the most effective methods of monitoring the fulfillment of tax obligations by agricultural producers should include cross-audit and mutual control method where several documents reflecting the same or interconnected operations are examined. Thus, there are many different methods of tax control but it is necessary to keep improving theoretical and methodological support for the priority areas of control over the fulfillment of tax obligations by agricultural producers taking into consideration specific features of the industry, namely the seasonality of production, dependence on weather, specialization and specific features of the means of production. The methodological basis of the study includes fundamental concepts disclosed in the works of domestic and foreign scholars, legislative and regulatory acts of state authorities, federal laws, decrees of the President and RF Government Regulations, materials of scientific and practical conferences on the issues of taxation of agricultural producers. The work uses an abstract logic, monographic, statistical, economic and other methods as research tools. It is expedient to identify four factors that potentially impact on the amount of the tax debt in agriculture, namely the rate of economic growth; number of unprofitable enterprises in the economy; nominal fiscal burden on enterprises; the share of exports. As mentioned above, the most important feature of agricultural production which should be taken into account by the tax system but it is still not reflected in the unified agricultural tax is seasonality of production and mismatching of the peak expenses time and time of revenues receipts. One of the principles formulated by A. Smith is the “principle of convenience and proper time of tax collection for the taxpayer.” According to this principle, each tax should be levied at a time or in a manner that is most likely to be convenient for the taxpayer. It is a distinguishing feature of the agricultural sector but the inadequacy of the tax system leads to a steady accumulation of farmers’ debts resulting from penalties and interest, in spite of frequent write-offs and restructuring. All over the world taxes on agriculture are paid in individual income tax regime for a year and the payment is made by installments every 3 months.

Ключевые слова: tax obligation, agricultural producers, tax control, preliminary control, current control, subsequent control, off-site tax inspection, cross-audit, tax debts, unified agricultural tax (UAT) .

Библиография:
Barulin, S. V. Spetsial'nye nalogovye rezhimy: teoreticheskie i organizatsionnye osnovy / S. V. Barulin, G.V. Zhirova. // Finansy.-2010.-№10.-S. 32-36.
Bobrova, E. A. Teoreticheskie aspekty spetsial'nykh nalogovykh rezhimov / E. A. Bobrova, O. S. Chulkova. // Nauchnye zapiski OrelGIET, 2010.-№1. – S. 193 – 197.
Vetrova, N. M. Nalogovoe byudzhetirovanie v sel'skokhozyaystvennykh organizatsiyakh [[Tekst]] / M. N. Vetrova // Bukhuchet v sel'skom khozyaystve. – B. m. – 2012.-№1. – S. 34-38.
Vneseny izmeneniya v spetsial'nye nalogovye rezhimy [[Tekst]] // Ekonomika sel'skogo khozyaystva Rossii. – B.m. – 2012.-№8. – S.86 – 87.
Gorina, G. A. Spetsial'nye nalogovye rezhimy [[Tekst]] / G. A. Gorina, M. E. Kosov. – M: YuNITI-DANA, 2011. – 126 s.
Kamalyan, A. K. Optimizatsiya parametrov razvitiya proizvodstva i nalogooblozheniya v integrirovannykh formirovaniyakh APK: monografiya / A. K. Kamalyan, A. S. Orobinskiy, I. V. Orobinskaya, Yu. N. Parakhin. – Voronezh: FGOU VPO Voronezhskiy GAU, 2010. – 203 s.
Kas'yanova, G. Yu. Sel'skokhozyaystvennye tovaroproizvoditeli: osobennosti nalogooblozheniya / G. Yu. Kas'yanova. – M: ABAK, 2011. – 172 s.
Kosolapov, A. I. Obnovlennye spetsrezhimy [[Tekst]] / A. I. Kosolapov // Nalogovaya politika i praktika. – 2012.-№7. – S. 32 – 35.
Nalogovyy kodeks RF, chast' pervaya [Elektronnyy resurs]: Federal'nyy zakon ot 31.07.1998 № 146-FZ (red. ot 25.04.2013 g.) Spravochno-pravovaya sistema Konsul'tan-tPlyus.-M.: ZAO «Konsul'tant Plyus».-Rezhim dostupa: http://www.consultant.ru/popular/nalog1/
Nalogovyy kodeks RF, chast' vtoraya [Elektronnyy resurs]: Federal'nyy zakon ot 05.08.2000 № 117-FZ (red. ot 25.04.2013 g.) Spravochno-pravovaya sistema Konsul'tan-tPlyus.-M.: ZAO «Konsul'tant Plyus».-Rezhim dostupa: http://www.consultant.ru/popular/nalog2/
Orobinskaya, I. V. Osobennosti i analiz primeneniya razlichnykh rezhimov nalogooblozheniya dlya sel'skokhozyaystvennykh tovaroproizvoditeley v Rossii / I. V. Orobinskaya // Nalogi i nalogooblozhenie. – B.m. – 2013.-№2. – s. 85-95.
Orobinskaya, I. V. Izmenenie vneshney i vnutrenney politiki Rossiyskoy Federatsii v otnoshenii sel'khoztovaroproizvoditeley v usloviyakh vstupleniya v VTO / I. V. Orobinskaya, A. V. Buryka // Nalogi i nalogooblozhenie. – B.m. – 2012.-№9. – s. 30 – 33.
P'yanova, M. V. K voprosu o nalogooblozhenii sel'skokhozyaystvennykh tovaroproizvoditeley / M. V. P'yanova // Nalogi i nalogooblozhenie. – 2012. – №1. – s. 51 – 57.
Rossiyskiy statisticheskiy ezhegodnik, 2012 [Elektronnyy resurs] / Federal'naya sluzhba gosudarstvennoy statistiki (Rosstat). – Rezhim dostupa: http://www.gks.ru/
Spetsial'nye nalogovye rezhimy: poryadok primeneniya s 2013 goda [Tekst] // Spravochnik ekonomista. – B.m. – 2012.-№10. – s. 115 – 125.
Spetsial'nye nalogovye rezhimy: uchebnoe posobie: dlya spetsial'nosti 080107 «Nalogi i nalogooblozhenie» / Voronezh. gos. agrar. un-t; [sost.: O. V. Fedorik, A. G. Kaz'min, I. V. Orobinskaya]. – Voronezh: VGAU, 2012. – 311 s.
http://nalog.ru/: [Elektronnyy resurs] Federal'naya nalogovaya sluzhba Rossiyskoy Federatsii.
http://www.minfin.ru/ru/: [Elektronnyy resurs] Ministerstvo finansov Rossiyskoy Federatsii
Artamonova L.G. Printsipy nalogovogo kontrolya i kontrol'noy raboty nalogovykh organov: sovremennye tendentsii // Nalogi i nalogooblozhenie. - 2011. - 8. - C. 5 - 11.
Vachugov I.V. Povyshenie effektivnosti nalogovogo administrirovaniya kak vazhnyy faktor ogranicheniya tenevoy ekonomiki // Nalogi i nalogooblozhenie. - 2013. - 10. - C. 782 - 790. DOI: 10.7256/1812-8688.2013.10.9571.
Ovchinnikov N.A. Administrativnyy kontrol' kak sposob obespecheniya zakonnosti v sluzhebnoy deyatel'nosti organov vnutrennikh del. // Administrativnoe i munitsipal'noe pravo. - 2011. - 3. - C. 36 - 43.
Lagutin I.B. Organizatsionnaya osnova rossiyskogo byudzhetnogo kontrolya: administrativno-pravovoe
obespechenie // Administrativnoe i munitsipal'noe pravo. - 2012. - 9. - C. 49 - 53.
Vasil'ev R.I. Gosudarstvennyy kontrol' kak funktsiya upravleniya. // Politseyskaya deyatel'nost'. - 2011. - 2. - C. 65 - 71.
Orobinskaya I.V. Metodicheskie rekomendatsii po optimizatsii nalogooblozheniya gorizontal'no - integrirovannykh ob'edineniy APK // Nalogi i nalogooblozhenie. - 2013. - 10. - C. 730 - 741. DOI: 10.7256/1812-8688.2013.10.9729.
Balaeva D.A., Morgoeva A.Kh. Nalogovoe administrirovanie: vzglyad v budushchee // Nalogi i nalogooblozhenie. - 2014. - 2. - C. 174 - 183. DOI: 10.7256/1812-8688.2014.2.11361.

References (transliteration):
Barulin, S. V. Spetsial'nye nalogovye rezhimy: teoreticheskie i organizatsionnye osnovy / S. V. Barulin, G.V. Zhirova. // Finansy.-2010.-№10.-S. 32-36.
Bobrova, E. A. Teoreticheskie aspekty spetsial'nykh nalogovykh rezhimov / E. A. Bobrova, O. S. Chulkova. // Nauchnye zapiski OrelGIET, 2010.-№1. – S. 193 – 197.
Vetrova, N. M. Nalogovoe byudzhetirovanie v sel'skokhozyaystvennykh organizatsiyakh [[Tekst]] / M. N. Vetrova // Bukhuchet v sel'skom khozyaystve. – B. m. – 2012.-№1. – S. 34-38.
Vneseny izmeneniya v spetsial'nye nalogovye rezhimy [[Tekst]] // Ekonomika sel'skogo khozyaystva Rossii. – B.m. – 2012.-№8. – S.86 – 87.
Gorina, G. A. Spetsial'nye nalogovye rezhimy [[Tekst]] / G. A. Gorina, M. E. Kosov. – M: YuNITI-DANA, 2011. – 126 s.
Kamalyan, A. K. Optimizatsiya parametrov razvitiya proizvodstva i nalogooblozheniya v integrirovannykh formirovaniyakh APK: monografiya / A. K. Kamalyan, A. S. Orobinskiy, I. V. Orobinskaya, Yu. N. Parakhin. – Voronezh: FGOU VPO Voronezhskiy GAU, 2010. – 203 s.
Kas'yanova, G. Yu. Sel'skokhozyaystvennye tovaroproizvoditeli: osobennosti nalogooblozheniya / G. Yu. Kas'yanova. – M: ABAK, 2011. – 172 s.
Kosolapov, A. I. Obnovlennye spetsrezhimy [[Tekst]] / A. I. Kosolapov // Nalogovaya politika i praktika. – 2012.-№7. – S. 32 – 35.
Nalogovyy kodeks RF, chast' pervaya [Elektronnyy resurs]: Federal'nyy zakon ot 31.07.1998 № 146-FZ (red. ot 25.04.2013 g.) Spravochno-pravovaya sistema Konsul'tan-tPlyus.-M.: ZAO «Konsul'tant Plyus».-Rezhim dostupa: http://www.consultant.ru/popular/nalog1/
Nalogovyy kodeks RF, chast' vtoraya [Elektronnyy resurs]: Federal'nyy zakon ot 05.08.2000 № 117-FZ (red. ot 25.04.2013 g.) Spravochno-pravovaya sistema Konsul'tan-tPlyus.-M.: ZAO «Konsul'tant Plyus».-Rezhim dostupa: http://www.consultant.ru/popular/nalog2/
Orobinskaya, I. V. Osobennosti i analiz primeneniya razlichnykh rezhimov nalogooblozheniya dlya sel'skokhozyaystvennykh tovaroproizvoditeley v Rossii / I. V. Orobinskaya // Nalogi i nalogooblozhenie. – B.m. – 2013.-№2. – s. 85-95.
Orobinskaya, I. V. Izmenenie vneshney i vnutrenney politiki Rossiyskoy Federatsii v otnoshenii sel'khoztovaroproizvoditeley v usloviyakh vstupleniya v VTO / I. V. Orobinskaya, A. V. Buryka // Nalogi i nalogooblozhenie. – B.m. – 2012.-№9. – s. 30 – 33.
P'yanova, M. V. K voprosu o nalogooblozhenii sel'skokhozyaystvennykh tovaroproizvoditeley / M. V. P'yanova // Nalogi i nalogooblozhenie. – 2012. – №1. – s. 51 – 57.
Rossiyskiy statisticheskiy ezhegodnik, 2012 [Elektronnyy resurs] / Federal'naya sluzhba gosudarstvennoy statistiki (Rosstat). – Rezhim dostupa: http://www.gks.ru/
Spetsial'nye nalogovye rezhimy: poryadok primeneniya s 2013 goda [Tekst] // Spravochnik ekonomista. – B.m. – 2012.-№10. – s. 115 – 125.
Spetsial'nye nalogovye rezhimy: uchebnoe posobie: dlya spetsial'nosti 080107 «Nalogi i nalogooblozhenie» / Voronezh. gos. agrar. un-t; [sost.: O. V. Fedorik, A. G. Kaz'min, I. V. Orobinskaya]. – Voronezh: VGAU, 2012. – 311 s.
http://nalog.ru/: [Elektronnyy resurs] Federal'naya nalogovaya sluzhba Rossiyskoy Federatsii.
http://www.minfin.ru/ru/: [Elektronnyy resurs] Ministerstvo finansov Rossiyskoy Federatsii
Artamonova L.G. Printsipy nalogovogo kontrolya i kontrol'noy raboty nalogovykh organov: sovremennye tendentsii // Nalogi i nalogooblozhenie. - 2011. - 8. - C. 5 - 11.
Vachugov I.V. Povyshenie effektivnosti nalogovogo administrirovaniya kak vazhnyy faktor ogranicheniya tenevoy ekonomiki // Nalogi i nalogooblozhenie. - 2013. - 10. - C. 782 - 790. DOI: 10.7256/1812-8688.2013.10.9571.
Ovchinnikov N.A. Administrativnyy kontrol' kak sposob obespecheniya zakonnosti v sluzhebnoy deyatel'nosti organov vnutrennikh del. // Administrativnoe i munitsipal'noe pravo. - 2011. - 3. - C. 36 - 43.
Lagutin I.B. Organizatsionnaya osnova rossiyskogo byudzhetnogo kontrolya: administrativno-pravovoe
obespechenie // Administrativnoe i munitsipal'noe pravo. - 2012. - 9. - C. 49 - 53.
Vasil'ev R.I. Gosudarstvennyy kontrol' kak funktsiya upravleniya. // Politseyskaya deyatel'nost'. - 2011. - 2. - C. 65 - 71.
Orobinskaya I.V. Metodicheskie rekomendatsii po optimizatsii nalogooblozheniya gorizontal'no - integrirovannykh ob'edineniy APK // Nalogi i nalogooblozhenie. - 2013. - 10. - C. 730 - 741. DOI: 10.7256/1812-8688.2013.10.9729.
Balaeva D.A., Morgoeva A.Kh. Nalogovoe administrirovanie: vzglyad v budushchee // Nalogi i nalogooblozhenie. - 2014. - 2. - C. 174 - 183. DOI: 10.7256/1812-8688.2014.2.11361.

Аннотация: The paper presents a comparative analysis and clarifies such definitions as internal control and internal audit, internal tax control and state tax control. Also, it establishes the main elements and objectives of the internal tax control of a business entity. The analysis is carried out on the basis of Russian and Ukrainian legislation. The authors examine the foreign experience in legal regulation and internal auditing and control within the framework of economic activity of enterprises. The study conducts an analysis of the internal structures of enterprises whose competence includes conducting internal control and audit. The author suggests special indicators and forms for control analytic statements to be used to evaluate the effectiveness of control procedures by members of the tax internal control body. The findings of the research can be used both in theoretical works to substantiate the terminological apparatus for internal fiscal control as well as in practice of internal controllers (internal auditors). It is concluded that under current conditions the implementation of fiscal policy cannot be successful unless an effective system of internal fiscal control is available for the taxpayer.

Ключевые слова: internal control model COSO, internal tax control, internal audit, internal control system, tax control, tax monitoring, horizontal monitoring, working papers of the auditor, minimization of tax risks.

Библиография:
Assotsiatsiya audita i kontrolya informatsionnykh sistem: [sayt]. URL: http://www www.isgr.ru (data obrashcheniya: 28.11.2014).
Audit nalogooblozheniya predpriyatiy: uch. posob. / O. A. Petrik, G. M. Davidov, O. Yu. Red'ko. – Kiev: DNNU «Akademiya finansovogo upravleniya», 2012. 352 s.
Vasilenko A.A., Nesterenko N.A., Tsepilova E.S. Uchet i audit nalogooblagaemykh pokazateley. Rostov-na-Donu, 2009. 162 s.
Vysotskaya A.B. Nalogovoe planirovanie v upravlenii finansovoy deyatel'nost'yu predpriyatiya // Nalogi i nalogooblozhenie. 2012. № 2. S. 8-12.
Gosteva M.A. Nalogovyy kontrol' kak chast' sistemy vnutrennego kontrolya predpriyatiya // Finansovyy direktor. 2008. № 3: [sayt]. URL: http://www.fd.ru/topic/30491.html (data obrashcheniya: 29.11.2014).
Issledovanie tekushchego sostoyaniya i tendentsiy razvitiya vnutrennego audita v Rossii, 2013: [sayt]. URL: http://www.iia-ru.ru/files/documents_open/IIA%20and%20PwC%20survey_2013.pdf (data obrashcheniya: 20.11.2014).
Malyshkin A.I. Uchet i audit nalogov v Ukraine: teoriya, metodologiya, praktika : monografiya / A. Malyshkin. – Kiev: TsUL, 2013. 376 s.
Mamishev A.V. Vneshnee otsenivanie sistemy vnutrennego upravlennya i kontrolya byudzhetnoy organizatsii // Finansovyy kontrol'. 2010. №7. S. 43-45.
Mezhdunarodnye professional'nye standarty vnutrennego audita: Izdanie 2013 g. /per. s angl.: [sayt]. URL: http://www.iia-ru.ru/files/documents_open/IIA%20survey_2013.pdf (data obrashcheniya: 30.11.2014).
Mezhdunarodnye standarty kontrolya kachestva, audita, ucheta, predostavleniya dostovernosti i soputstvuyushchikh uslug: 2012 g. – Ch. І / per. s angl. – Kiev: Mezhdunarodnaya federatsiya bukhgalterov, Auditorskaya palata Ukrainy, 2010. 841 s.
Mishuchkova Yu.G. Organizatsiya sistemy vnutrennego kontrolya // Auditor.-№8. – 2012: [sayt]. URL: http://www.cfin.ru/management/practice/flour-grinding.shtml (data obrashcheniya: 25.11.2014).
Polozheniya natsional'noy praktiki zadaniy po predostavleniyu dostovernosti «Zadanie o nezavisimoy proverke nalogovoy otchetnosti (zadaniya nalogovogo audita)»: [sayt]. URL: http://www.apu.com.ua/content.php?c=show_bazar.php&lang=ukr (data obrashcheniya: 26.11.2014).
Porollo E.V. Organizatsionno-metodicheskie aspekty razvitiya nalogovogo kontrolya // Izvestiya Yugo-Zapadnogo gosudarstvennogo universiteta. Seriya: Ekonomika. Sotsiologiya. Menedzhment. 2014. № 2. S. 115-120.
Press-reliz FNS RF ot 25.12.2012g.: [sayt]. URL: www.nalog.ru (data obrashcheniya: 29.11.2014).
Teremetskiy V.I. Gorizontal'nyy monitoring – novyy metod osushchestvleniya nalogovogo kontrolya / V.I. Teremetskiy // Forum prava. 2012. № 1. S. 953–961: [sayt]. URL: http://www.nbuv.gov.ua/e-journals/FP/2012-1/12tvizpk.pdf (data obrashcheniya: 28.11.2014).
Khongren Ch.T., Foster Dzh. Upravlencheskiy uchet.-SPb.: Piter, 2007.
Tsepilova E.S. Sistema kontrolya nalogovykh obyazatel'stv khozyaystvuyushchikh sub'ektov: monografiya / E.S. Tsepilova. – M.: Vuzovskaya kniga, 2013. 160s.
Sheremet A.D., Suyts V.P. Audit. – M.: Infra-M, 2009.
COSO: [sayt]. URL: http://www.coso.org (data obrashcheniya: 28.11.2014)
Internal control – Integrated framework: [sayt]. URL: http://www.coso.org/documents/COSO_Intro_online_000.pdf (data obrashcheniya: 28.11.2014).
Antonova E.V. Vybor metodiki opredeleniya nalogovoy
nagruzki i nalogovoe planirovanie
na predpriyatii // Nalogi i nalogooblozhenie. - 2013. - 8. - C. 615 - 625. DOI: 10.7256/1812-8688.2013.8.8048.
Akopdzhanova M.O. O vvedenii v zakonodatel'stvo Rossii o nalogakh i sborakh instituta nalogovogo monitoringa // Finansy i upravlenie. - 2014. - 2. - C. 46 - 52. DOI: 10.7256/2409-7802.2014.2.13633. URL: http://www.e-notabene.ru/flc/article_13633.html
O. A. Nogina Vneshniy i vnutrenniy finansovyy kontrol' v otnoshenii formirovaniya, raspredeleniya i ispol'zovaniya sredstv byudzhetov gosudarstvennykh
vnebyudzhetnykh fondov // Finansovoe pravo i upravlenie. - 2013. - 2. - C. 46 - 59. DOI: 10.7256/2310-0508.2013.2.9881.

References (transliteration):
Assotsiatsiya audita i kontrolya informatsionnykh sistem: [sayt]. URL: http://www www.isgr.ru (data obrashcheniya: 28.11.2014).
Audit nalogooblozheniya predpriyatiy: uch. posob. / O. A. Petrik, G. M. Davidov, O. Yu. Red'ko. – Kiev: DNNU «Akademiya finansovogo upravleniya», 2012. 352 s.
Vasilenko A.A., Nesterenko N.A., Tsepilova E.S. Uchet i audit nalogooblagaemykh pokazateley. Rostov-na-Donu, 2009. 162 s.
Vysotskaya A.B. Nalogovoe planirovanie v upravlenii finansovoy deyatel'nost'yu predpriyatiya // Nalogi i nalogooblozhenie. 2012. № 2. S. 8-12.
Gosteva M.A. Nalogovyy kontrol' kak chast' sistemy vnutrennego kontrolya predpriyatiya // Finansovyy direktor. 2008. № 3: [sayt]. URL: http://www.fd.ru/topic/30491.html (data obrashcheniya: 29.11.2014).
Issledovanie tekushchego sostoyaniya i tendentsiy razvitiya vnutrennego audita v Rossii, 2013: [sayt]. URL: http://www.iia-ru.ru/files/documents_open/IIA%20and%20PwC%20survey_2013.pdf (data obrashcheniya: 20.11.2014).
Malyshkin A.I. Uchet i audit nalogov v Ukraine: teoriya, metodologiya, praktika : monografiya / A. Malyshkin. – Kiev: TsUL, 2013. 376 s.
Mamishev A.V. Vneshnee otsenivanie sistemy vnutrennego upravlennya i kontrolya byudzhetnoy organizatsii // Finansovyy kontrol'. 2010. №7. S. 43-45.
Mezhdunarodnye professional'nye standarty vnutrennego audita: Izdanie 2013 g. /per. s angl.: [sayt]. URL: http://www.iia-ru.ru/files/documents_open/IIA%20survey_2013.pdf (data obrashcheniya: 30.11.2014).
Mezhdunarodnye standarty kontrolya kachestva, audita, ucheta, predostavleniya dostovernosti i soputstvuyushchikh uslug: 2012 g. – Ch. І / per. s angl. – Kiev: Mezhdunarodnaya federatsiya bukhgalterov, Auditorskaya palata Ukrainy, 2010. 841 s.
Mishuchkova Yu.G. Organizatsiya sistemy vnutrennego kontrolya // Auditor.-№8. – 2012: [sayt]. URL: http://www.cfin.ru/management/practice/flour-grinding.shtml (data obrashcheniya: 25.11.2014).
Polozheniya natsional'noy praktiki zadaniy po predostavleniyu dostovernosti «Zadanie o nezavisimoy proverke nalogovoy otchetnosti (zadaniya nalogovogo audita)»: [sayt]. URL: http://www.apu.com.ua/content.php?c=show_bazar.php&lang=ukr (data obrashcheniya: 26.11.2014).
Porollo E.V. Organizatsionno-metodicheskie aspekty razvitiya nalogovogo kontrolya // Izvestiya Yugo-Zapadnogo gosudarstvennogo universiteta. Seriya: Ekonomika. Sotsiologiya. Menedzhment. 2014. № 2. S. 115-120.
Press-reliz FNS RF ot 25.12.2012g.: [sayt]. URL: www.nalog.ru (data obrashcheniya: 29.11.2014).
Teremetskiy V.I. Gorizontal'nyy monitoring – novyy metod osushchestvleniya nalogovogo kontrolya / V.I. Teremetskiy // Forum prava. 2012. № 1. S. 953–961: [sayt]. URL: http://www.nbuv.gov.ua/e-journals/FP/2012-1/12tvizpk.pdf (data obrashcheniya: 28.11.2014).
Khongren Ch.T., Foster Dzh. Upravlencheskiy uchet.-SPb.: Piter, 2007.
Tsepilova E.S. Sistema kontrolya nalogovykh obyazatel'stv khozyaystvuyushchikh sub'ektov: monografiya / E.S. Tsepilova. – M.: Vuzovskaya kniga, 2013. 160s.
Sheremet A.D., Suyts V.P. Audit. – M.: Infra-M, 2009.
COSO: [sayt]. URL: http://www.coso.org (data obrashcheniya: 28.11.2014)
Internal control – Integrated framework: [sayt]. URL: http://www.coso.org/documents/COSO_Intro_online_000.pdf (data obrashcheniya: 28.11.2014).
Antonova E.V. Vybor metodiki opredeleniya nalogovoy
nagruzki i nalogovoe planirovanie
na predpriyatii // Nalogi i nalogooblozhenie. - 2013. - 8. - C. 615 - 625. DOI: 10.7256/1812-8688.2013.8.8048.
Akopdzhanova M.O. O vvedenii v zakonodatel'stvo Rossii o nalogakh i sborakh instituta nalogovogo monitoringa // Finansy i upravlenie. - 2014. - 2. - C. 46 - 52. DOI: 10.7256/2409-7802.2014.2.13633. URL: http://www.e-notabene.ru/flc/article_13633.html
O. A. Nogina Vneshniy i vnutrenniy finansovyy kontrol' v otnoshenii formirovaniya, raspredeleniya i ispol'zovaniya sredstv byudzhetov gosudarstvennykh
vnebyudzhetnykh fondov // Finansovoe pravo i upravlenie. - 2013. - 2. - C. 46 - 59. DOI: 10.7256/2310-0508.2013.2.9881.

Аннотация: Being one of the most efficient types of tax control, field tax inspections are meant to ensure good performance of tax inspection authorities. However, fiscal performance has decreased in many regional inspections lately and tax authorities have to search for ways to improve efficiency of field inspections. On the one hand, it is necessary to detect violations committed by taxpayers and to arrange for additional charging of tax payments to the budget, and on the other hand, it is necessary to reduce costs on such inspections and improve their parameters. All this creates the need to improve effective methods of planning field tax inspections. The main research methods used by the author include monographic research, retrospective analysis, practical experience, expert evaluation method and methods of economic, econometric and economic-mathematical analysis. The authors have provided the general description of legal aspects of tax control and have shown the importance of field tax inspections as the main form of tax control. The authors carried out evaluation and analysis of the efficiency of field tax inspections performed by the Federal tax agency’s inspectorate of Penza and defined the dependence of tax control performance on the number of field tax inspections. The authors have also diagnosed strategies used by the tax authority, defined the optimum criteria of their performance and offered the model of improving field tax inspections form the point of view of getting the best financial benefit.

Ключевые слова: tax control, field tax inspection, diagnostics, analytics, modeling field inspections, planning, improvement, tax inspection, additional charging, taxes and levies.

Библиография:
Nalogovyy kodeks Rossiyskoy Federatsii (chast' pervaya)ot 31.07.1998 N 146-FZ (red. ot 28.06.2014)
Samygin D.Yu. Modelirovanie vyezdnykh nalogovykh proverok v rayonnoy inspektsii federal'noy nalogovoy sluzhby po Penzenskoy oblasti / D.Yu. Samygin, A.A. Bikineva // Modeli, sistemy, seti v ekonomike, tekhnike, prirode i obshchestve. – 2012. – № 2(3). – S. 55–60.
Tulemisov, Kh. M. Instrumental'nye sredstva podderzhki protsessa planirovaniya vyezdnykh nalogovykh proverok [Tekst]: avtoreferat dissertatsii na soiskanie uchenoy stepeni kand. ekon. nauk :08.00.13 / Kh. M. Tulemisov.-M., 2010.-25 s.
Orobinskaya I.V. Metodicheskie rekomendatsii po optimizatsii nalogooblozheniya gorizontal'no - integrirovannykh ob'edineniy APK // Nalogi i nalogooblozhenie. - 2013. - 10. - C. 730 - 741. DOI: 10.7256/1812-8688.2013.10.9729.
R. V. Udalov Primenenie analiticheskikh instrumentov
pri osushchestvlenii nalogovogo kontrolya
(predproverochnyy analiz) // Nalogi i nalogooblozhenie. - 2012. - 5. - C. 33 - 37.
G.S. Aytkhozhina Metodicheskoe obespechenie otsenki
rezul'tativnosti i effektivnosti
planirovaniya nalogovoy proverki // Nalogi i nalogooblozhenie. - 2012. - 7. - C. 42 - 50.
A. B. Vysotskaya Nalogovoe planirovanie v upravlenii
finansovoy deyatel'nost'yu predpriyatiya // Nalogi i nalogooblozhenie. - 2012. - 2. - C. 8 - 12.

References (transliteration):
Nalogovyy kodeks Rossiyskoy Federatsii (chast' pervaya)ot 31.07.1998 N 146-FZ (red. ot 28.06.2014)
Samygin D.Yu. Modelirovanie vyezdnykh nalogovykh proverok v rayonnoy inspektsii federal'noy nalogovoy sluzhby po Penzenskoy oblasti / D.Yu. Samygin, A.A. Bikineva // Modeli, sistemy, seti v ekonomike, tekhnike, prirode i obshchestve. – 2012. – № 2(3). – S. 55–60.
Tulemisov, Kh. M. Instrumental'nye sredstva podderzhki protsessa planirovaniya vyezdnykh nalogovykh proverok [Tekst]: avtoreferat dissertatsii na soiskanie uchenoy stepeni kand. ekon. nauk :08.00.13 / Kh. M. Tulemisov.-M., 2010.-25 s.
Orobinskaya I.V. Metodicheskie rekomendatsii po optimizatsii nalogooblozheniya gorizontal'no - integrirovannykh ob'edineniy APK // Nalogi i nalogooblozhenie. - 2013. - 10. - C. 730 - 741. DOI: 10.7256/1812-8688.2013.10.9729.
R. V. Udalov Primenenie analiticheskikh instrumentov
pri osushchestvlenii nalogovogo kontrolya
(predproverochnyy analiz) // Nalogi i nalogooblozhenie. - 2012. - 5. - C. 33 - 37.
G.S. Aytkhozhina Metodicheskoe obespechenie otsenki
rezul'tativnosti i effektivnosti
planirovaniya nalogovoy proverki // Nalogi i nalogooblozhenie. - 2012. - 7. - C. 42 - 50.
A. B. Vysotskaya Nalogovoe planirovanie v upravlenii
finansovoy deyatel'nost'yu predpriyatiya // Nalogi i nalogooblozhenie. - 2012. - 2. - C. 8 - 12.

Аннотация: The subject matter of the present research article is the relation between tax risks and parameters of the financial status of economic entities in the sphere of gas supply as well as direct tax risks of gas-supply enterprises and their evaluation methodology. The purpose of the research article is to define the risk status of taxpayers in the sphere of gas supply. Based on the author, application of the ‘Public Criteria for Independent Risks Evaluation Used by Tax Authorities in Field Tax Inspections for Taxpayers’ set forth by the Order of the Federal Tax Service of the Russia Federation No. ММ-3–2/467@ issued on October 14, 2008 within the framework of tax control over major taxpayers without taking into account peculiarities of their sector does not guarantee accurate and valid results when defining the level of the aggregative tax risk. Research methodology of the research includes dialectic-materialistic method of understanding objective reality and associated general and private scientific methods such as comparison, synthesis, analysis, deduction and induction. The author of the article offers a number of financial ratios to be used as indicators of dependability of gas-supply enterprises as taxpayers. The results of evaluating these indicators for enterprises in the Central Federal District, Western Siberia and Far East create grounds for making a conclusion that evaluation of the tax risk of gas-supply enterprises by the means of comparing actual values of financial ratios with their average value for this economic sector including production and distribution of gas, water and electric energy (as well as for the gas supply sector) is ungrounded and inconsistent. It is useful to define standard parameters of the financial status of economic entities as the criteria of the permissible level of tax risk only in case of particular sub-sectors of gas supply. According to the author, objective definition of the risk status of a taxpayer means comparison of the financial indicator with the average values of associated ratios for gas distribution enterprises or legal entities conducting the natural gas transmission.

Ключевые слова: gas supply, tax risks, financial ratios, initial cost of the gas pipe line, investment activity, profitability, financial sustainability of an enterprise, assets turnover, deferred tax liabilities, tax burden.

Контактная информация: Ansimova Evgenia Petrovna, 680035, Russia, Khabarovsk, ul. Tikhookeanskaya 134.

Библиография:
Plaskova N. S. Teoriya i praktika strategicheskogo ekonomicheskogo analiza rezul'tativnosti biznesa : monografiya. M. : MAKS Press, 2007. 368 s.
Omskoblgaz : [sayt]. URL: http://www.eomsk.ru/ (data obrashcheniya: 15.09.2012).
Kovalev V. V. Kurs finansovogo menedzhmenta : uchebnik. M. : Prospekt, 2009. 480 s.
Dal'transgaz: [sayt]. URL: http://www.daltransgas.ru/ (data obrashcheniya: 08.08.2013).
Gnevasheva V. A. Prognozirovanie ekonomiki : ponyatiya i istoriya // Znanie. Ponimanie. Umenie. 2005. № 2. S. 141-144.
Geograficheskiy entsiklopedicheskiy slovar' : geograficheskie nazvaniya / pod red. A. F. Treshnikova. 2-e izd., dop. M. : Sovetskaya entsiklopediya, 1989. 592 s.
Gazprom : [sayt]. URL: http://www.gazprom.ru/ about/production/gasification/ (data obrashcheniya: 26.12.2012).
S. 64-67. 6. Gazovye seti i gazokhranilishcha : ucheb. posob. / pod red. Yu. D. Znamenkova. Tyumen' : Vektor Buk, 2004. 208 s.
Vinogradova O. Gazifikatsiya vsey Rossii? // Neftegazovaya Vertikal'. 2012. №
Vladimiroblgaz : [sayt]. URL: http://www.vladoblgaz.ru/ (data obrashcheniya: 23.09.2012).
Vladimiroblgaz : [sayt]. URL: http://www.vladoblgaz.ru/ (data obrashcheniya: 10.08.2010).
Vasin S. M., Shutov V. S. Upravlenie riskami na predpriyatii : ucheb. posob. M. : KNORUS, 2010. 304 s.
Bank V. R., Bank S. V., Taraskina A. V. Finansovyy analiz : ucheb. posob. M. : Prospekt, 2009. 352 s.
Federal'naya nalogovaya sluzhba RF : [sayt]. URL: http://www.nalog.ru/ (data obrashcheniya: 08.08.2013).
Khabarovskkraygaz : [sayt]. URL: http://www.kgas.kht.ru/ (data obrashcheniya: 17.10.2013).

References (transliteration):
Plaskova N. S. Teoriya i praktika strategicheskogo ekonomicheskogo analiza rezul'tativnosti biznesa : monografiya. M. : MAKS Press, 2007. 368 s.
Omskoblgaz : [sayt]. URL: http://www.eomsk.ru/ (data obrashcheniya: 15.09.2012).
Kovalev V. V. Kurs finansovogo menedzhmenta : uchebnik. M. : Prospekt, 2009. 480 s.
Dal'transgaz: [sayt]. URL: http://www.daltransgas.ru/ (data obrashcheniya: 08.08.2013).
Gnevasheva V. A. Prognozirovanie ekonomiki : ponyatiya i istoriya // Znanie. Ponimanie. Umenie. 2005. № 2. S. 141-144.
Geograficheskiy entsiklopedicheskiy slovar' : geograficheskie nazvaniya / pod red. A. F. Treshnikova. 2-e izd., dop. M. : Sovetskaya entsiklopediya, 1989. 592 s.
Gazprom : [sayt]. URL: http://www.gazprom.ru/ about/production/gasification/ (data obrashcheniya: 26.12.2012).
S. 64-67. 6. Gazovye seti i gazokhranilishcha : ucheb. posob. / pod red. Yu. D. Znamenkova. Tyumen' : Vektor Buk, 2004. 208 s.
Vinogradova O. Gazifikatsiya vsey Rossii? // Neftegazovaya Vertikal'. 2012. №
Vladimiroblgaz : [sayt]. URL: http://www.vladoblgaz.ru/ (data obrashcheniya: 23.09.2012).
Vladimiroblgaz : [sayt]. URL: http://www.vladoblgaz.ru/ (data obrashcheniya: 10.08.2010).
Vasin S. M., Shutov V. S. Upravlenie riskami na predpriyatii : ucheb. posob. M. : KNORUS, 2010. 304 s.
Bank V. R., Bank S. V., Taraskina A. V. Finansovyy analiz : ucheb. posob. M. : Prospekt, 2009. 352 s.
Federal'naya nalogovaya sluzhba RF : [sayt]. URL: http://www.nalog.ru/ (data obrashcheniya: 08.08.2013).
Khabarovskkraygaz : [sayt]. URL: http://www.kgas.kht.ru/ (data obrashcheniya: 17.10.2013).

Аннотация: Field tax audit can be roughly divided into two halves. The first half takes place in the company’s office, which is searched for evidence of tax offenses (which is often found), and the second half begins after they’ve left and initiated procedure. By applying the Pareto, or the 80/20 principle, according to which a small part of applied effort results in the major part of the outcome, we realize that the first half, taking 80% of our time and patience, results in 20% of the procedure’s output; thus, the majority of our attention should be focused on the second half – the procedure itself, which involves work with tax organs and solving of disputes.

Ключевые слова: Taxes and taxation, strategy, verification, tax, tax organs, documents, Ministry of Finance, codex, courts, organization

Контактная информация: Haritonova Elena Mihailovna, Russia, 109147, Moscow, Marksistskaya St., 34

Аннотация: Exercising of rights of tax authorities as a part of fi eld tax inspection affects the rights of a taxpayer – physical entity. Assignment and conduction of fi eld inspections do not only infringe the rights of physical entities under the Constitution of the RF and Tax Code of the RF, but also lacks the legal nature and purpose. Field inspection of physical entities without additional (i.e. peculiar for this type of inspection) eligibility makes it just another in-offi ce inspection. Moreover, the ‘fi eld’ status allows to apply a jurisdictional act to deal with the judicial act which is based on the results of the hearing of the disputes regarding an in-offi ce inspection. (At the present time, such cases are viewed by the Constitutional court).

Ключевые слова: studies of law, taxes, taxation, fi eld, tax, inspection, physical entity, illegal.

Аннотация: The author considers that not all of the tax risks appear out of taxpayer activities. For example tax risks may appear due to application of independent criteria by the tax bodies in order to establish candidates for field tax inspection. The author establishes criteria, causing tax risks for the taxpayer, and analyzes their content, offers a complex of means of security, to lower tax risks.
Keywords: tax control, tax risks, planning criteria, tax schemes, tax control.

Контактная информация: Mineeva Guzel Ilgizarovna, nn@fa.ru

Аннотация: The Federal Tax Service of the Russian Federation for the first time established generally accessible concept of field tax inspection, which is approved by the Order of the FTS of RF in May 2007. Now the taxpayers can evaluate their tax risks under generally available criteria. The author points out that the growth of tax risks has to do both with the illegal schemes of optimization of taxation, as well as variety of interpretations of tax legislation.
Keywords: tax inspection, tax risks, planning,criteria, tax schemes, tax control.

Контактная информация: Korshunova, M.V., nn@fa.ru