Unprofi tability of an Enterprise as a Sign of Irresponsibility of a Taxpayer for the Purpose
of Planning Field Tax Inspections and as a Source of Tax Risks for State Institutions and Taxpayers


	Taxes and Taxation Reference: Tutugina, A. V. (2012). Unprofi tability of an Enterprise as a Sign of Irresponsibility of a Taxpayer for the Purpose of Planning Field Tax Inspections and as a Source of Tax Risks for State Institutions and Taxpayers. Taxes and Taxation, 6, 89–94. https://en.nbpublish.com/library_read_article.php?id=61292 Tutugina, A. V. Unprofi tability of an Enterprise as a Sign of Irresponsibility of a Taxpayer for the Purpose of Planning Field Tax Inspections and as a Source of Tax Risks for State Institutions and Taxpayers Abstract: Federal Tax Service of Russia has developed the Conception of Planning of Field Tax Trips. The Conception offers 12 criteria for selecting taxpayers to check. The present article contains critical analysis concerning the second, seventh and eleventh criteria of the Conception and suggests corrective measures to minimize tax risks for state institutions and responsible taxpayers. Keywords: taxes and taxation, control, conceptions, criteria, losses, professional deductions, profi tability, planning, fi eld inspections, risks. 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. Vasyuchenkova L.V. O perspektivnom planirovanii vyezdnykh proverok // Nalogi i nalogooblozhenie. 2. 2009. №2. 3. Korshunova M.V. O primenenii nalogoplatel'shchikami obshchedostupnykh kriteriev dlya otsenki nalo- 4. govykh riskov // Nalogi i nalogooblozhenie. 2009. №1. 5. Mineeva G.I. Metody snizheniya nalogovykh riskov nalogoplatel'shchika s uchetom praktiki primeneniya kon- 6. tseptsii sistemy planirovaniya vyezdnykh nalogovykh proverok. // Nalogi i nalogooblozhenie. 2009. №1. 7. Prikaz FNS ot 30.05.2007 g. №MM-3-06/333@ (red. ot 08.04.2011) «Ob utverzhdenii Kontseptsii sistemy 8. planirovaniya vyezdnykh nalogovykh proverok». 9. Soldatkin S.N., Tyutyugina A.V. Sovershenstvovanie metodiki otsenki nalogovoy nagruzki predpriyatiya 10. dlya tseley nalogovogo kontrolya // Vestnik TOGU. 2011. №1. 11. Khabarovskiy kray v tsifrakh. 2011: Krat. stat. sb. / Khabarovskstat. g. Khabarovsk, 2011. 12. Che A.Yu., Ivanyan A.G. O nalogovykh riskakh. // Nalogovyy vestnik. 2007. №10.

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Tutugina, A. V. Unprofi tability of an Enterprise as a Sign of Irresponsibility of a Taxpayer for the Purpose of Planning Field Tax Inspections and as a Source of Tax Risks for State Institutions and Taxpayers