Author: Gulnar S. Aytkhozhina, Cand. Sc. (Ec.), Assistant-Prof. of Economics, Taxes and Taxation Dprt., Omsk State University named after F.M. Dostoevsky

Abstract: Theoretical and methodological bases of tax inspection planning system are considered. The author proposes and justifies the conceptual model of the planning system for on­site audit as an element of tax administration aimed at increasing the quality of tax relations.

Keywords: Tax control, tax inspections, planning system, tax risks, risk management