title: ÐÐ½Ð°Ð»Ð¸Ð· ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐ¾Ð² ÐºÐ°Ð¼ÐµÑÐ°Ð»ÑÐ½ÑÑ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²ÑÑ Ð¿ÑÐ¾Ð²ÐµÑÐ¾Ðº ÐºÐ¾Ð¼Ð¼ÐµÑÑÐµÑÐºÐ¸Ñ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¹ (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐµÐ¶ÑÐ°Ð¹Ð¾Ð½Ð½Ð¾Ð¹ Ð¸Ð½ÑÐ¿ÐµÐºÑÐ¸Ð¸ Ð¤ÐµÐ´ÐµÑÐ°Ð»ÑÐ½Ð¾Ð¹ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð¹ ÑÐ»ÑÐ¶Ð±Ñ Ð Ð¾ÑÑÐ¸Ð¸ â 26 Ð¿Ð¾ Ð³. Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³Ñ)
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð±Ð°ÐºÐ°Ð»Ð°Ð²ÑÐ°
titleType: Subtitle
title: Analysis of the results of cameral tax audits of commercial organizations (on the example of the Interregional inspection of Federal tax service of Russia no. 26 of St. Petersburg)
Creators: name: ÐÐ¼Ð±ÑÐ°Ð·Ð°Ñ, ÐÐ½Ð°ÑÑÐ°Ñ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: 2019
Subjects: Ð½Ð°Ð»Ð¾Ð³Ð¸
Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ðµ
Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²ÑÐ¹ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ
Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²ÑÐµ Ð¾ÑÐ³Ð°Ð½Ñ
ÐºÐ°Ð¼ÐµÑÐ°Ð»ÑÐ½ÑÐµ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²ÑÐµ Ð¿ÑÐ¾Ð²ÐµÑÐºÐ¸
Ð°Ð½Ð°Ð»Ð¸Ð·
Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²ÑÐµ ÑÐ¸ÑÐºÐ¸
ÐºÐ¾Ð¼Ð¼ÐµÑÑÐµÑÐºÐ¸Ðµ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸
tax
taxation
tax control
tax authorities
cameral tax audit
analysis
tax risks
commercial organizations

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description: The object of the study is the cameral tax audit of Interdistrict Inspectorate of the Federal Tax Service of Russia No. 26 of St. Petersburg and tax risks of commercial organization.
The purpose of this work is to develop recommendations for taxpayer organizations, which will be aimed at reducing tax risks as a result of desk audit.
As a result of the analysis of the work of the tax authority, we found out that the revenues of the main taxes increase from year to year and that the activity of the inspectorate has a positive character of its work. Based on the analysis of the work of the cameral department No. 1 of the tax authority, it was concluded that the activities of this department can be considered effective in the area of audits of personal income tax, as revenues from this tax showed annual increases.
The main problems were formulated during the off-site tax audits of legal entities, and recommendations were given to resolve these problems.
The tax risks of commercial organizations and their causes were investigated. Based on the analysis of the financial statements of Gazprom Domestic Systems, the tax risks that could arise in its activities in the period from 2016 to 2018 were assessed.
The ways of minimization of tax risks arising in the conduct of financial and economic activities of commercial organizations are proposed.