title: ÐÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸Ðµ ÑÐ¿ÐµÑÐ¸Ð°Ð»ÑÐ½ÑÑ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¸Ñ Ð·Ð½Ð°Ð½Ð¸Ð¹ Ð¿ÑÐ¸ Ð²ÑÑÐ²Ð»ÐµÐ½Ð¸Ð¸ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²ÑÑ Ð¿ÑÐ°Ð²Ð¾Ð½Ð°ÑÑÑÐµÐ½Ð¸Ð¹ Ð¿Ð¾ Ð½Ð°Ð»Ð¾Ð³Ñ Ð½Ð° Ð¿ÑÐ¸Ð±ÑÐ»Ñ
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° ÑÐ¿ÐµÑÐ¸Ð°Ð»Ð¸ÑÑÐ°
titleType: Subtitle
title: The use of special economic knowledge in the detection of tax offences on tax on profit
Creators: name: ÐÐ»Ð¸ÑÐºÐ°Ñ, ÐÐ°Ð»ÐµÑÐ¸Ñ
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2024
Subjects: ÑÐ¿ÐµÑÐ¸Ð°Ð»ÑÐ½ÑÐµ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¸Ðµ Ð·Ð½Ð°Ð½Ð¸Ñ
Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð°Ñ Ð¿ÑÐ¾Ð²ÐµÑÐºÐ°
Ð¿ÑÐ°Ð²Ð¾Ð½Ð°ÑÑÑÐµÐ½Ð¸Ñ
Ð½Ð°Ð»Ð¾Ð³ Ð½Ð° Ð¿ÑÐ¸Ð±ÑÐ»Ñ
special economic knowledge
tax inspection
offences
tax on profit

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description: The aim of the work is to develop recommendations on the improvement of the methodical approach to the identification of signs indicating the possible existence of income tax offences, which can be used to minimize the losses of the state budget. The following tasks were solved: - consider the essence and reveal the features of tax offences; - study the need of applying special knowledge within the framework of detection of tax offences; - conduct criminological and statistical analyses of offences; - analyze the judicial practice; - analyze the activities of organizations, and identify indicators of financial and economic activity that can be used to identify tax offences on income tax. The relevance of the topic is due to the need to reduce the number of tax offences committed annually in order to reduce the amounts of tax arrears and increase the transparency of the calculations of income tax paid by organizations. The sources of information were data from domestic research literature, official Internet resources and knowledge gained as a result of the authorâs practical activities. The work was written using MS Office information products (Word, Excel). Ways to improve the conduct of tax inspections through the introduction of the developed methodology have been suggested.