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Impact of the Internal Audit Organization on Efficiency and Full Payment of Taxes in Ukraine
Honcharuk S. M., Priymak S. V.

Honcharuk, Svitlana M., and Priymak, Svitlana V. (2019) “Impact of the Internal Audit Organization on Efficiency and Full Payment of Taxes in Ukraine.” Business Inform 6:188–193.
https://doi.org/10.32983/2222-4459-2019-6-188-193

Section: Accounting and Auditing

UDC 657.6

Abstract:
The article deals with necessity of strengthening the role of internal audit as a function of enterprise management, which contributes to increasing the responsibility of enterprise officials related to paying taxes and payments to the budget. Ukraine is frequently faced with the problems related to completing of the revenue part of the State budget in terms of taxes. Internal audit is one of the factors that promptly helps to identify errors and fraudulent actions. The authors carried out the analysis and research of foreign and domestic scientists in the field of internal audit. Special attention is given to the analysis of revenues of the state budget of Ukraine for 2016–2018 and data of the State Fiscal Service related to the revealed abuses by taxpayers are analyzed. A large number of additional charges showed the necessity to look for additional actions in order to prevent abuse. It was proved that one of such instruments is internal audit. In case of increasing financial flows and number of operations, the need for its implementation will grow. The authors proposed to use the experience of The Committee of Sponsoring Organizations of the Treadway Commission, which developed a model of internal control. Our domestic business can evaluate its own management and control systems using this model.

Keywords: control, audit, taxes, tax system, budget revenues, control procedures.

Fig.: 2. Tabl.: 1. Bibl.: 10.

Honcharuk Svitlana M. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting, Analysis and Control, Ivan Franko National University of Lviv (1 Unіversytetska Str., Lvіv, 79001, Ukraine)
Email: [email protected]
Priymak Svitlana V. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting, Analysis and Control, Ivan Franko National University of Lviv (1 Unіversytetska Str., Lvіv, 79001, Ukraine)
Email: [email protected]

List of references in article

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“Zvit pro vykonannia Planu Derzhavnoi fiskalnoi sluzhby Ukrainy na 2017 rik“ [Report on the implementation of the State Fiscal Service of Ukraine for 2017]. http://sfs.gov.ua/data/files/223549.PDF
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Pshenychna, A. Zh. Audyt [Audit]. Kyiv: Tsentr navchalnoi literatury, 2008.
Robertson, Dzh. Audit [Audit]. Moscow: KPMG; Auditorskaya firma «Kontakt», 1993.
Romaniv, Ye. M., Honcharuk, S. M., and Pryimak, S. V. “Suchasni aspekty rozvytku finansovoho kontroliu v Ukraini“ [Modern aspects of financial control development in Ukraine]. Zbirnyk naukovykh prats Podilskoho derzhavnoho ahrarno-tekhnichnoho universytetu, vol. 2, no. 22 (2014): 163-168.
Rudnytskyi, V. Vnutrishnii audyt: metodolohiia, orhanizatsiia [Internal audit: methodology, organization]. Ternopil: Ekonomichna dumka, 2000.

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