ОБЩЕДОСТУПНЫЕ КРИТЕРИИ В СИСТЕМЕ ПЛАНИРОВАНИЯ ВЫЕЗДНЫХ НАЛОГОВЫХ ПРОВЕРОК

This article is devoted to a problematic of improving of taxing authorities' inspections, namely, to introduction of essentially new concept of planning system of field tax inspections. Novelty of the approach to construction of selection system of objects for the inspection consists of transfer from confidentiality to openness of planning process of tax inspections on the basis of popular criteria of an independent estimation of risks by tax bearers. The author analyzes advantages and lacks of new studies putting into service by tax authorities at struggle with tax offences.