Exit tax verification for income tax of organizations: planning and procedure

UDC 336.221

Authors

Kazimagomedova Z. A.,
candidate of economic sciences, associate professor, Department of Finance and Credit, Dagestan State University, Makhachkala

Abstract

Profit as an economic category covers the entire financial and economic activity of an economic entity, which consists of the sum of all income, reduced by the amount of all expenses. The importance of an on-site tax audit of income tax is determined both by the complexity of the formation of the tax base for this tax and its importance in the revenue sources of the budget system. An important area of improvement of field tax audits is also improving the qual-ifications of tax officials. Also, the quality of on-site tax audits is significantly influenced by the analysis of typical mistakes made when calculating income tax.

Keywords

profit, income, expense, tax, field check, planning, pre-check analysis, tax control measures.