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2022
The textbook discusses the theoretical foundations of tax audit, organization and methods of conducting inspections on federal, regional and local taxes of legal entities, entrepreneurs without legal entity formation and individuals. Meets the requirements of the federal state educational standards of higher education of the latest generation.
Tat'yana Rogulenko +5 more
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The textbook discusses the theoretical foundations of tax audit, organization and methods of conducting inspections on federal, regional and local taxes of legal entities, entrepreneurs without legal entity formation and individuals. Meets the requirements of the federal state educational standards of higher education of the latest generation.
Tat'yana Rogulenko +5 more
openaire +2 more sources
2021
The manual discusses one of the main institutions of tax law — tax control. The stages of the formation and development of tax control in Russia, its types, forms and methods are disclosed, tax audits, which are a comprehensive form of tax control, are covered in detail, and material on the regulation of tax control in a number of foreign countries is ...
Yuliya Caregradskaya +6 more
openaire +1 more source
The manual discusses one of the main institutions of tax law — tax control. The stages of the formation and development of tax control in Russia, its types, forms and methods are disclosed, tax audits, which are a comprehensive form of tax control, are covered in detail, and material on the regulation of tax control in a number of foreign countries is ...
Yuliya Caregradskaya +6 more
openaire +1 more source
Auditor, 2017
The article substantiates the demand for tax audit in Russia, reviews the scientific literature on the terminology and procedure for conducting tax audit, presents the results of analysis of tax audit techniques used in domestic practice, substantiates the need to use different methods when conducting inspections of specific types of taxes.
Galina Denisenko +5 more
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The article substantiates the demand for tax audit in Russia, reviews the scientific literature on the terminology and procedure for conducting tax audit, presents the results of analysis of tax audit techniques used in domestic practice, substantiates the need to use different methods when conducting inspections of specific types of taxes.
Galina Denisenko +5 more
openaire +1 more source
2021
The textbook is prepared in accordance with the curriculum for the discipline "Tax Audit". It reveals the basics of tax audit in accordance with the methodology of the audit of calculations with the budget for taxes and fees, contains recommended methods of auditing basic taxes, practical tasks, a list of recommended literature for self-study of the ...
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The textbook is prepared in accordance with the curriculum for the discipline "Tax Audit". It reveals the basics of tax audit in accordance with the methodology of the audit of calculations with the budget for taxes and fees, contains recommended methods of auditing basic taxes, practical tasks, a list of recommended literature for self-study of the ...
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TAX AUDIT AND TAX INVESTIGATION
2020In Nigeria, the overall objective of the tax authorities is to improve tax compliance activities with taxlaws and instill confidence in the tax payers, tax system and tax administration. A survey carried outin 2019 by the Nigerian Economic Summit Group on households and businesses reveals that verylow percentage of Nigerians pay taxes and about 59% do ...
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SSRN Electronic Journal, 2013
The effects of taxes have been discussed in almost every decision context in the extant literature, but the relationship between taxes and auditing has amazingly merited little attention. We explore the relationship between audit effort, audit quality and taxes from the perspective of both auditors and the public using an analytical research model. The
Erich Pummerer, Marcel Steller
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The effects of taxes have been discussed in almost every decision context in the extant literature, but the relationship between taxes and auditing has amazingly merited little attention. We explore the relationship between audit effort, audit quality and taxes from the perspective of both auditors and the public using an analytical research model. The
Erich Pummerer, Marcel Steller
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2008
Abstract A government has the right to “audit,” i.e., examine the books and financial records of its taxpayers to determine whether enough tax has been paid. But or an auditor to examine each and every record among thousands or millions available is neither efficient nor possible.
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Abstract A government has the right to “audit,” i.e., examine the books and financial records of its taxpayers to determine whether enough tax has been paid. But or an auditor to examine each and every record among thousands or millions available is neither efficient nor possible.
openaire +1 more source