Published in journal "Taxes and Taxation", 2013-5 in rubric "ORGANIZATION AND METHODS OF TAX CONTROL", pages 346-349.
Resume: 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.
Keywords: Taxes and taxation, strategy, verification, tax, tax organs, documents, Ministry of Finance, codex, courts, organization
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