
	Taxes and Taxation Reference: Anisimova, E. P. Methods for Assessing Tax Risks of Gas Supply Organizations // Taxes and Taxation. 2012. № 3. P. 73-78. URL: https://en.nbpublish.com/library_read_article.php?id=59259 Anisimova, E. P. Methods for Assessing Tax Risks of Gas Supply Organizations Abstract: Analyzing tax risks without paying attention to specifi city of industry does not reach representative picture. As for the sphere of natural gas industry, fi nancial coeffi cients may be of use for risk evaluation. They should be considered as a whole system and counted as indexes, which are of importance for tax control. This control consists in comparing real coeffi cients and average coeffi cients all over the industry. However, the actual results of analyses require allowing fi rm distinctions, caused by peculiarities of region and technology. Keywords: tax risk, gas supply, gasifi cation, transportation pipelines, gas-distributing activity, investment, organization profi ts tax, value-added tax, organization property tax, fi nancial coeffi cient. This article can be downloaded freely in PDF format for reading. Download article This article written in Russian. You can find original text of the article here . References 1. O Kontseptsii Federal'noy tselevoy programmy razvitiya obrazovaniya na 2011-2015 gody: rasporyazhenie 2. Pravitel'stva Rossiyskoy Federatsii ot 7 fevralya 2011 g. №163-r// Sobranie zakonodatel'stva RF. 3. 2011. №9. Ct. 1255. 4. Viktorova N.G. Onlayn-servisy v nalogooblozhenii // Nalogovaya politika i praktika. Izdatel'stvo 5. ekonomiko-pravovoy literatury. 2011. №5/1. s. 19-24. 6. Viktorova N.G., Evstigneev E.N. Sovremennye podkhody k organizatsii samostoyatel'noy raboty stu- 7. dentov // Novye informatsionnye tekhnologii v obrazovanii – Baykal: Materialy Mezhdunarodnoy 8. nauchno-prakticheskoy konferentsii, g. Ulan-Ude, 7 – 9 iyulya 2008 goda.// NOU «BFKK», GOU VPO 9. «RGPPU», GOU VPO «OmGU», Ulan-Ude, 2008. S. 23-24. 10. Evstigneev E.N. Vysshey shkole ne izbezhat' «virtual'noy revolyutsii» // Novye informatsionnye 11. tekhnologii v obrazovanii – Baykal: Materialy Mezhdunarodnoy nauchno-prakticheskoy konferentsii, 12. g. Ulan-Ude, 7 – 9 iyulya 2008 goda.// NOU «BFKK», GOU VPO «RGPPU», GOU VPO «OmGU», Ulan-Ude, 13. 2008. S. 65-67. 14. Evstigneev E.N., Viktorova N.G. Rol' mul'timedia v podgotovke magistrov // «Magistratura: sosto- 15. yanie i perspektivy». Materialy nauchno-metodicheskoy konferentsii. Vyp. 2. SPb.: OTsEiM, 2007. C. 16. 104-105. 17. Evstigneev E.N., Viktorova N.G. Mul'timediynye tekhnologii v uchebnom protsesse // Novye informa- 18. tsionnye tekhnologii v obrazovanii: Materialy mezhdunar. nauch.-prakt. konf.: V 2 ch. // Ros. gos. prof. 19. un-t. Ekaterinburg, 2008 g. Ch. 2. S. 124-126. 20. Evstigneev E.N., Viktorova N.G. Kompleksnaya tekhnologiya podderzhki uchebnoy distsipliny. 21. Lektsiya-doklad / Trudy Vserossiyskoy nauchno-praktich. konferentsii s mezhdunarodnym uchastiem 22. «Informatsionnye tekhnologii v obespechenii novogo kachestva vysshego obrazovaniya» (14-15 aprelya 23. 2010 g., Moskva, NITU «MISiS»). M.: Issledovatel'skiy tsentr problem kachestva podgotovki spe- 24. tsialistov, 2010. 34 s. 25. Evstigneev E.N., Viktorova N.G. Nalogi i nalogooblozhenie. Teoriya i praktikum: uchebnoe posobie. 26. M.: Prospekt, 2012. 520 s. 27. Evstigneev E.N. Nalogi i nalogooblozhenie [Elektronnyy resurs]: mul'timediynoe uchebnoe posobie 28. // SPb.: BAZIS-INFORM, 2008. CD-ROM. 29. Evstigneev E.N. Nalogi i nalogooblozhenie [Elektronnyy resurs]: mul'timediynyy uchebnyy kompleks 30. // SPb.: BAZIS-INFORM, 2010. CD-ROM. Programmnyy produkt (Korporativnaya versiya). 31. Organizatsionno-metodicheskaya informatsiya dlya studentov po nalogovym distsiplinam (novosti, me- 32. todicheskie materialy, rekomenduemye istochniki i dr.) // Kafedra nalogooblozheniya i nalogovogo me- 33. nedzhmenta FGBOU VPO «SPbTEI»: [sayt]. URL: http://eeenn.narod.ru/ (data obrashcheniya: 01.02.2012).

Journals

Books

Anisimova, E. P. Methods for Assessing Tax Risks of Gas Supply Organizations