PRE-AUDIT ANALYSIS OF TAXPAYERS IN PLANNING FIELD TAX AUDITS
At the present stage of development of the Russian economy by the state authorities of the Russian Federation declared a policy of reducing the tax burden, reducing the number of taxes, reduced tax rates. In these conditions, one of the most important ways to replenish the state budget is the use of effective techniques and methods of tax control, further improve the overall mechanism for its implementation. To solve this problem it seems appropriate to develop an effective system of indicators to assess the financial condition of the taxpayers whose activities are subject to a detailed study by a field tax audit. The article reflects on the author´s vision of a balanced structuring techniques of financial analysis audited taxpayers. Is a useful material for the tax inspectors, tax attorneys and consultants in the field of taxation.