- PII
- S0207-36760000596-4-1
- DOI
- 10.7868/S60000596-4-1
- Publication type
- Article
- Status
- Published
- Authors
- Volume/ Edition
- Volume / Issue 3-4
- Pages
- 81-91
- Abstract
- Conceptual approaches and methods for anti-crisis tax monitoring are developed in this article. Methods for extended tax monitoring to introduce mechanisms of control, diagnostics and analysis into taxation practice are offered. It allows defining risk areas for emergence of crisis situations, estimating threats for their emergence, and finding anti-crisis management solutions. The areas of practical application of these methods are various, including grounds for solutions to restructure the tax liabilities. They can be applied for realization of additional control for budgetary funds usage as well as for special tax inspections to prevent liquidation of a taxpayer - debtor. The novelty of the methods comprises the diagnostic assessments of indexes, scales and methods of calculations.
- Keywords
- tax monitoring, taxation institutions, anti-crisis competence, monitoring indicators, diagnostic assessments, anti-crisis management solutions
- Date of publication
- 01.04.2010
- Year of publication
- 2010
- Number of purchasers
- 2
- Views
- 820
RAS PresidiumОбщество и экономика Obshchestvo i ekonomika
- ISSN (Print) 0207-3676
- ISSN (Online) 3034-5987
TAX MONITORING AS TOOLS FOR IMPLEMENTATION OF ANTI-CRISIS COMPETENCE OF TAXATION INSTITUTIONS
Индексирование
Scopus
Crossref
Higher Attestation Commission
At the Ministry of Education and Science of the Russian Federation
Scientific Electronic Library