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

Published in journal "Taxes and Taxation", 2012-3 , pages 58-65.

Resume: 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.

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