Internal control and audit of income tax payments to the budget

Economics, finance

Safonova M.F. / monograph. - M .: Publishing house "SCIENTIFIC LIBRARY" 2015. - 216 p.

ISBN 978-5-906660-70-1

The monograph presents the essence and subject area of ​​tax audit, its need and place in the financial control system, the purpose of the tax audit and the tasks it solves. The role and place of tax audit in the system of financial and economic activities of the organization are disclosed. A conceptual model and methodology for the formation and functioning of an effective integrated tax audit in commercial organizations that meet modern market conditions are proposed. The monograph is intended for researchers, university professors, graduate students, students of economic specialties, as well as practitioners involved in the problems and organization of internal control and audit.

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