Tax audit as a form of audit financial control

UDC 336.221

Authors

Muzalyov S.V., Abbaszade A.N., Dobrieva D.V.

Abstract

The article discusses the theoretical aspects of the concept of audit, the main elements and the need for a tax audit in the economy, as well as the use of the Federal Tax Service of Russia in the tax inspection. The factors and reasons for considering a tax audit as an element of financial control are used. An example of the development of tax audit in the Russian Federation is given. The main problems in the field of audit and the main directions of its activity, which provide the state with effective tax revenues, are considered.

Keywords

audit control, financial control, tax control, tax audit.