UDC 657
Authors
Chkhutiashvili L. V.
Doctor of Economics, Associate Professor, Professor of the Department
of Management and Economics Moscow State Law University
named after O.E. Kutafina (Moscow State Law Academy)
Abstract
Tax accounting audit (tax audit) is currently the most popular area of audit. Tax audit as an independent audit of the organization and maintenance of tax accounting in the organization allows you to evaluate the regulation and maintenance of tax accounting in the company, to reveal the correctness of settlements with budgetary and non-budgetary funds and the timeliness of payment of taxes. The result of a tax audit is an audit of compliance with tax legislation and the issuance of recommendations for correcting distortions and preventing violations of tax legislation, which means avoiding liability for failure to fulfill taxpayer obligations. Taking into account the international practice of regulating tax audit and consulting will ensure the high quality of tax relations in the country. The creation of scientifically grounded methods of auditing taxpayers will make it possible to correctly calculate and pay taxes on time, to avoid mistakes and violations, the identification of which is the task of a tax audit. In addition, the task of a tax audit is to ensure a transparent relationship between the auditor and the client on the merits of the services rendered to the business.
Keywords
tax audit, issue of recommendations, correction of distortions, methods of verification during audit control of taxpayers, tax risks, prevention of violations of tax legislation, assessment of the setting and maintenance of tax accounting.
