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BUSINESS INFORM №8-2018

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19

Section: Accounting and Auditing
UDC 657.6:005
Nazarova K. O., Hotsuliak V. D.
The Tax Audit: Evolution, Trends, Conceptual Development Vectors (p. 118 - 123)

Evolution, etymology, modern trends and conceptual vectors of the tax audit development are researched. The comparative analysis of scientific schools, views and concepts was carried out. Different types and forms of both control and audit are disclosed; their correlation, conflicts and possible vectors of further differentiation are allocated. The generalizations of scientific opinions about the basic interpretations of the concepts of «tax audit» and «audit of taxation (of enterprise)» are presented. The emphasis is placed on the tax component of the audit type being researched. Special attention is given to the definition of causal relationship between requests of users of information (professional, non-professional) and the possibilities of different types of audit.
Keywords: audit, tax audit, taxation audit, synergy, effect, efficiency.
Fig.: 4. Bibl.: 15.

Nazarova Karina O. – Doctor of Sciences (Economics), Professor, Head of the Department, Department of Financial Analysis and Audit, State University of Trade and Economics (19 Kіoto Str., Kyiv, 02156, Ukraine)
Email: [email protected]
Hotsuliak Volodymyr D. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Financial Analysis and Audit, Kyiv National University of Trade and Economics (19 Kіoto Str., Kyiv, 02156, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Nazarova, Karina O., and Hotsuliak, Volodymyr D. (2018) “The Tax Audit: Evolution, Trends, Conceptual Development Vectors.” Business Inform 8:118–123.


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