TAX AUDIT AS A SEPARATE ITEM IN THE SYSTEM OF GENERAL AUDIT

Statistika i Èkonomika

Aleksey F. Akhmetshin¹ 

[1] Moscow State University of Economics, Statistics and Informatics (MESI);

关键词: налоговый аудит;    аудит налогообложения;    общий аудит;    налоговое бремя;    экономический субъ ект;    бухгалтерский учет;    налоговый учет;    аудиторская проверка;    tax audit;    tax;    general audit;    tax burden;    economic subject;    accounting;    tax accounting;    auditing;   

DOI  :  10.21686/2500-3925-2014-6-37-41

来源: DOAJ

【 摘 要 】

The article describes General concepts of the audit, the purpose and the essence of the tax audit, determines the methods of calculation of the tax burden, describes the ratio of the total and tax audit. Comparative analysis with the purpose of definition of tax audit as a separate element of the system of General audit is given. Conclusion about expediency of holding events for tax audit for the purpose of reduction of tax risks of economic entities is made.

【 授权许可】

Unknown