Results 251 to 260 of about 1,059,341 (298)
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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
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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
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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
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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 Evasion: Models with Self-Audit
Journal of Systems Science and Complexity, 2008Supervision with self-audit is a combination of audit by the taxpayer himself and audit by the tax authority. This paper studies a taxpayer's optimal policy of tax evasion under supervision with self-audit and its related properties. Assuming that only a certain proportion of evaded tax can be discovered when the audit is executed, the authors consider
Tingting Xiao, Ke Liu, Kin Keung Lai
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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
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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2021
Abstract The favorable results of fiscal/tax policies implemented in a country depend on the accuracy of the declarations and the full timely payment of taxes. Tax auditing is the administrative function that ensures the accuracy of the taxes to be paid. From a global perspective, tax auditing is very important in all countries.
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Abstract The favorable results of fiscal/tax policies implemented in a country depend on the accuracy of the declarations and the full timely payment of taxes. Tax auditing is the administrative function that ensures the accuracy of the taxes to be paid. From a global perspective, tax auditing is very important in all countries.
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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.
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2019
Taxes are the main sources of the formation of the State Budgets and their collection largely depends on the discipline of taxpayers.Tax offices realize tax auditings to ensure the complete and in time collection of taxations.Creation of the independent audit services based on new, progressive economic principles which one was new in Azerbaijan,has ...
AZIZOVA, Konul, AY, Hakan
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Taxes are the main sources of the formation of the State Budgets and their collection largely depends on the discipline of taxpayers.Tax offices realize tax auditings to ensure the complete and in time collection of taxations.Creation of the independent audit services based on new, progressive economic principles which one was new in Azerbaijan,has ...
AZIZOVA, Konul, AY, Hakan
openaire +3 more sources
The Netherlands Court of Audit: An Audit on Tax Avoidance
Bulletin for International Taxation, 2015In this article, the authors describe, from an international perspective, the procedures performed by the Netherlands Court of Audit with regard to tax collection, and address recent initiatives of the international community to counter tax avoidance by multinational enterprises.
H. Koot, M.de Rijke
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