BUSINESS INFORM №2-2017

The title and content

ABSTRACTS AND INFORMATION ABOUT AUTHORS

42

Section: Accounting and Auditing
UDC 657.6:657.446
Voinova T. S.
The Theoretical and Organizational Foundations of Implementing the Results of the State Tax Audit (p. 282 - 289)
The article is aimed at the theoretical substantiation of the approach to organizing the State tax audit and developing recommendations on improvement of the legal framework for implementation of its results. It has been concluded that terminological controversy over the appropriateness of the tax audit as a form of the State tax control is mainly driven by the relative newness of the term «audit» in the post-Soviet space. The legislative recognition of tax audit as a legal form of the State tax control was considered as a means of ensuring the legitimacy of findings of the State fiscal service of Ukraine in the part implementation of advanced world experience in the domestic practice, as well as implementation of real steps on transformation of tax inspections in the real tax audit. The theoretical approach to definition of the content of stages of State tax audit has been clarified. Further study will be required for issues of the analysis of features of use of sampling along with the concept of materiality related to distortions in the tax reporting when implementing the tax audit by the State fiscal service bodies, as well as development of policies and procedures for both the internal and the external quality control of the State tax audit.
Keywords: the State tax audit, tax audit result, implementation of the result of the State tax audit.
Tabl.: 2. Bibl.: 26.

Voinova Tetiana S. – Candidate of Sciences (Economics), Associate Professor, Department of Control and Audit, Simon Kuznets Kharkiv National University of Economics (9a Nauky Ave., Kharkiv, 61166, Ukraine)
Email: [email protected]

Article is written in Ukrainian
Downloads/views: 1

Download article (pdf) -

Reference to this article:
Voinova, Tetiana S. (2017) “The Theoretical and Organizational Foundations of Implementing the Results of the State Tax Audit.” Business Inform 2:282–289.

1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 | 20 | 21 | 22 | 23 | 24 | 25 | 26 | 27 | 28 | 29 | 30 | 31 | 32 | 33 | 34 | 35 | 36 | 37 | 38 | 39 | 40 | 41 | 42 | 43 | 44 | 45 | 46 | 47 | 48 | 49 | 50 | 51 | 52 | 53 |

FOR AUTHORS

License Contract

Conditions of Publication

Article Requirements

Regulations on Peer-Reviewing

Publication Contract

Current Issue

Frequently asked questions

INFORMATION

The Plan of Scientific Conferences

OUR PARTNERS

Journal «The Problems of Economy»

The site and its metadata are licensed under CC BY-SA.

Write to webmaster