NON-DESTRUCTIVE TESTING OF SMALL AND MEDIUM-SIZED BUSINESSES

The article examined the possibility of application of nondestructive control of small and medium business by the control and supervisory authorities. It is shown that during assessment of efficiency of control and supervising activities it is reasonable to consider expenses of the state, as well as the business expenses connected with implementation of the state and municipal control. The approach that allows reducing expenses of the state and business when holding control and supervising actions is studied. On the basis of the carried-out game-theoretic analysis of control and supervising activities, the need of transition to control of small and medium business without causing losses is shown. Ways of decreasing the time expenditures for field checks are determined.

method, field checks, tax risk, taxpayer, control and supervisory authorities, administrative burden, losses, small and medium business, analytical information system, nondestructive control, game theory device.

Astafurova O. A., Zapryagaylo V. M., Lopukhov N. V. Non-destructive testing of small and medium-sized businesses // Business. Education. Law. Bulletin of Volgograd Business Institute. 2016. No. 4 (37). P. 26–31.