skip to main content
Guest
My Research
My Account
Sign out
Sign in
This feature requires javascript
Library Search
Find Databases
Browse Search
E-Journals A-Z
E-Books A-Z
Citation Linker
Help
Language:
English
Vietnamese
This feature required javascript
This feature requires javascript
Primo Search
All Library Resources
All
Course Materials
Course Materials
Search For:
Clear Search Box
Search in:
All Library Resources
Or hit Enter to replace search target
Or select another collection:
Search in:
All Library Resources
Search in:
Print Resources
Search in:
Digital Resources
Search in:
Online E-Resources
Advanced Search
Browse Search
This feature requires javascript
Search Limited to:
Search Limited to:
Resource type
criteria input
All items
Books
Articles
Images
Audio Visual
Maps
Graduate theses
Show Results with:
criteria input
that contain my query words
with my exact phrase
starts with
Show Results with:
Search type Index
criteria input
anywhere in the record
in the title
as author/creator
in subject
Full Text
ISBN
ISSN
TOC
Keyword
Field
Show Results with:
in the title
Show Results with:
anywhere in the record
in the title
as author/creator
in subject
Full Text
ISBN
ISSN
TOC
Keyword
Field
This feature requires javascript
Tax Audit and Tax Control: Interaction Model and Legislative Regulation
Accounting & finance (Kiev, Ukraine), 2022-09 (3(97)), p.46-55
[Peer Reviewed Journal]
ISSN: 2307-9878 ;EISSN: 2518-1181 ;DOI: 10.33146/2307-9878-2022-3(97)-46-55
Full text available
Citations
Cited by
View Online
Details
Recommendations
Reviews
Times Cited
External Links
This feature requires javascript
Actions
Add to My Research
Remove from My Research
E-mail
Print
Permalink
Citation
EasyBib
EndNote
RefWorks
Delicious
Export RIS
Export BibTeX
This feature requires javascript
Title:
Tax Audit and Tax Control: Interaction Model and Legislative Regulation
Author:
Shyhun, Mariia
;
Zhuravel, Andrii
Subjects:
audit extract
;
audit report
;
tax audit
;
tax consulting services
;
tax control
Is Part Of:
Accounting & finance (Kiev, Ukraine), 2022-09 (3(97)), p.46-55
Description:
Calculations for taxes and payments are one of the key areas of accounting and the object of tax control and audit at any enterprise. The interaction of tax inspectors and auditors and their relations with tax-paying enterprises within the framework of their inspection are insufficiently regulated by law. The article is devoted to disclosing the procedures and features of the legislative regulation of tax audit in the system of interaction of taxpayers, control bodies and audit companies. To emphasize the existing features of tax audit carried out by independent audit firms and tax audit carried out by fiscal authorities, the authors use two definitions: tax audit and tax control. Taking into account the differences between the tax audit and tax control, it is recommended to legislate the concept of tax audit and tax consulting services at the level of normative legal acts in the field of audit activity. Based on the data of the conducted survey of accountants, the reasons for fines and VAT surcharges were revealed. The model of the relationship between taxpayers, subjects of audit activity and tax authorities is substantiated and described. Applying this model will increase the quality of independent audit and tax control and the trust of stakeholders in the financial and tax reporting of enterprises. In addition, it will reduce the financial risks to taxpayers and society's costs for maintaining the tax control system. Within the framework of this model, under certain circumstances, tax authorities can get acquainted with the results of audits by independent auditors drawn up in a separate document in the part of tax calculations. Quality control of an independent tax audit can be carried out by the Body of Public Supervision of Auditing Activities or the Audit Chamber of Ukraine within the framework of general quality control of audit services and indirectly by tax authorities during a tax control. Accordingly, the interaction between these subjects can create additional opportunities to strengthen the quality control of auditing activities as a whole.
Publisher:
Institute of Accounting and Finance
Language:
English;German
Identifier:
ISSN: 2307-9878
EISSN: 2518-1181
DOI: 10.33146/2307-9878-2022-3(97)-46-55
Source:
DOAJ Directory of Open Access Journals
AUTh Library subscriptions: ProQuest Central
This feature requires javascript
This feature requires javascript
Back to results list
This feature requires javascript
This feature requires javascript
Searching Remote Databases, Please Wait
Searching for
in
scope:(TDTS),scope:(SFX),scope:(TDT),scope:(SEN),primo_central_multiple_fe
Show me what you have so far
This feature requires javascript
This feature requires javascript