Pokyntelitsya V. The tax administration of the enterprises of trade

Object: processes tax administration of the enterprises (ТАЕ). The Purpose: development of the theoretical positions, methodical bases and practical recommendation on improvement ТАЕ of trade. The Methods: history approach; the system national count; the rows of the probabilistic distribution; horizontal and vertical analysis; the factorial analysis; coefficient analysis; the correlation matrix; rang estimation; function - cost analysis. It Is Offered: conceptual approach to ТАЕ; the group and profound filling function state tax service; the methodical positions on risk-oriented tax checking; the methodical approach to determination of the losses of the budget from taxation of trade activity on base of the average tax return on area in cut type to economic activity. The Sphere of the use: trade enterprises, tax institutions.